CAclubindia Articles
GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?
IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...
Post Office Schemes Investment Strategy 2026: Know How To Generate Rs 52,000 Monthly?
31 October 2026
74 Views
Explore the best Post Office Investment Schemes in 2026, comparing interest rates, returns, tax benefits, maturity periods and eligibility to build a safe and effective investment strategy.
Where CA Students Lose Marks Even When They Know the Answer
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
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
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
29 October 2026
87 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
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
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
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
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...
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