CAclubindia Articles

Where CA Students Lose Marks Even When They Know the Answer

Posted by CA Mamta Arora online

31 October 2026 11 Views

Learn the common mistakes CA Foundation, Inter and Final students make in exam answer writing, from missing working notes and incomplete formats to weak presentation and poor time management and discover practical ways to improve scores.

GST Changes from 1st Nov 2026: New Rules for Post-Supply Discounts

Posted by Rajagopal K online

31 October 2026 25 Views

GST Notification No. 03/2026-Central Tax brings major changes to post-supply discounts under Section 15(3)(b) of the CGST Act from 1st November 2026, removing prior agreement and invoice-linking requirements.

Can Non-Controlling Interest be negative under Ind AS? Analysis of Ind AS 110 and Schedule III

Posted by CA Aman Rajput 31 October 2026 8 Views

Understand whether Non-Controlling Interest (NCI) can have a negative balance under Ind AS 110, including the accounting treatment under Paragraph B94, Schedule III presentation requirements, allocation of subsidiary losses and implications for the limited liability of minority shareholders.

A GST Appeal Involving a Question of Law Cannot Be Heard by a Single Member

Posted by Raj Jaggi

29 October 2026 85 Views

GSTAT Chennai clarifies that appeals involving questions of law may require a two-member Bench under Section 109(8) of the CGST Act, regardless of the ₹50 lakh monetary threshold.

How to Verify Financial Information Before Sharing It With Clients

Posted by CA Ruby Bansal 29 October 2026 83 Views

A client forwards a message claiming that a new tax rule will reduce their liability immediately. The message includes a government logo and a confident explana...

CBIC Introduces Time-Bound GST Registration Rules with Deemed Approval

Posted by MOHAN ARYA 29 October 2026 66 Views

CBIC introduces time-bound GST registration rules, deemed approval for officer delays, and clearer adjudication procedures to improve compliance and reduce litigation.

Whose Aadhaar Goes on a Udyam Registration? A Guide by Type of Business

Posted by Nabin Thakur 28 October 2026 107 Views

Learn whose Aadhaar and PAN are required for Udyam Registration for proprietorships, partnerships, HUFs, LLPs, companies, societies and trusts.

Belated Return Due Date for AY 2026-27: Check Deadline and Penalty

Posted by Poojitha Raam Vinay 29 October 2026 5740 Views

Every year, lakhs of taxpayers miss the 31 July deadline because of a pending Form 16, a corrected AIS, or plain procrastination. The good news is that the Inco...

Finance Act, 2026 Reshapes Key GST Provisions and Their Practical Application

Posted by Raj Jaggi

28 October 2026 169 Views

Introduction to the GST Amendments under the Finance Act, 2026The Finance Act, 2026 has introduced five amending sections covering post-supply discounts, credit...

AI for CA students: What helps Exam Preparation and What does Not

Posted by Pratik Bajoria 28 October 2026 394 Views

Discover how CA students can use AI for exam preparation, concept clarity, revision and practice questions while avoiding outdated laws, incorrect answers and over-reliance on chatbots.