CAclubindia Articles

GST New Rules: Major Relief on Notices, Penalties and Appeals

Posted by Ishwarya Keerthi B 27 October 2026 6 Views

Explore the latest proposed GST rule changes offering relief on notices, penalties and appeals, including the ₹10,000 notice threshold, reduced penalties and capped appeal pre-deposits for taxpayers.

Form 10-IEA After 1 April 2026: Re-entry Rules That Still Matter

Posted by CA Anmol Chaudhary 27 October 2026 43 Views

Learn how Form 10-IEA rules, the Income-tax Act 2025 and Finance Act 2026 affect tax regime switching for taxpayers with professional income, including withdrawal rules, filing deadlines and tax savings.

Uploading a GST Order Does Not Always Start the Appeal Clock

Posted by Raj Jaggi

26 October 2026 90 Views

Understand when the GST appeal limitation period begins and why merely uploading an order to the GST portal may not constitute effective communication under Section 107 of the CGST Act.

Cleaning of Books of Accounts and their Worship on the eve of Diwali

Posted by CA Umesh Sharma 27 October 2026 20 Views

Learn how long to retain books of account under the Income Tax Act 2025, GST law and the Companies Act, including penalties, digital records and Diwali cleaning tips.

MCA General Circular 05/2026: Additional Fee Relaxation for FY 2025-26 Annual Filings

Posted by CA. Keshav Kumar 27 October 2026 41 Views

MCA extends FY 2025-26 filing deadlines: Companies can file AOC-4 by 31 December 2026 and MGT-7 by 31 January 2027 without additional fees, subject to conditions.

Reverse Charge on Services from the Foreign Parent: Five GST Issues Indian Subsidiaries Get Wrong

Posted by sudheer 27 October 2026 15 Views

Learn five common GST compliance issues for Indian subsidiaries receiving intercompany services from foreign parent companies, including reverse charge, input tax credit, valuation, timing and employee secondment arrangements.

Missed an FC-GPR or FLA Deadline? How to Regularise Late FEMA Reporting

Posted by sudheer 26 October 2026 59 Views

Learn how to regularise delayed FC-GPR and FLA filings under FEMA, including RBI late submission fees, compliance procedures, required documents and steps to address reporting defaults.

Mere Availment of Ineligible ITC Is Not 'Suppression': GSTAT Sets Aside Section 74 Demand

Posted by Khushboo Bhatia 27 October 2026 21 Views

Kerala GST Tribunal rules that mere availment of ineligible ITC or failure to reply to audit queries does not establish suppression under Section 74 without evidence of fraud or wilful misstatement.

Export Declaration Form (EDF) 2026: Who Must File and Where to Submit It?

Posted by Poojitha Raam Vinay 24 October 2026 1103 Views

If you invoice overseas clients, your compliance calendar just changed. The Reserve Bank of India notified the new export regulations on 13 January 2026, and th...

Form 3CD Tax Audit Changes AY 2026-27: Critical Updates & Compliance Guide

Posted by Ritesh Jain 26 October 2026 2013 Views

Review key tax audit requirements for AY 2026-27 under Section 44AB, including Form 3CD disclosures, MSME payment rules, GST reconciliation, turnover thresholds, filing deadlines and penalties.