CAclubindia Articles

TOL/TNW Ratio: What it means and what level banks Accept

Posted by Ankush 31 October 2026 139 Views

TOL/TNW (total outside liabilities ÷ tangible net worth) tells a bank how many rupees outsiders have put into a business for every rupee the owners have ...

Rule 14A Withdrawal: Can You Report B2B Tax Above Rs 2.5 Lakh in the Same Month?

Posted by efiletax 31 October 2026 162 Views

Rule 14A withdrawal approved, but GSTR-1 still blocks B2B tax above ₹2.5 lakh? Understand Rule 14A(11), REG-33 approval and GST compliance implications.

GSTR-9 Applicability for FY 2025-26: Who Must File and Who Is Exempt?

Posted by Ishwarya Keerthi B 02 November 2026 5080 Views

IntroductionGSTR-9 return is an important compliance requirement for eligible registered taxpayers in India. Form GSTR-9 provides a consolidated summary of GST ...

Compliance Guide for Companies, LLPs and Individuals: Companies Act, GST, Income Tax and Allied Laws (Updated Nov 2026)

Posted by Priyanshi Garg 02 November 2026 90 Views

A practical compliance calendar for FY 2026-27 covering Income Tax, GST, MCA, Companies, LLPs and Individuals, with key due dates, new rules, extensions and common filing mistakes.

Post Office Schemes Investment Strategy 2026: Know How To Generate Rs 52,000 Monthly?

Posted by Mitali

02 November 2026 40435 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.

Five Checks Before You Pay a New Vendor

Posted by Jayati Gambhir 02 November 2026 59 Views

Learn the five essential vendor onboarding checks for PAN, GSTIN, Udyam and bank details to prevent TDS errors, ITC losses, payment fraud and tax compliance risks.

Where CA Students Lose Marks Even When They Know the Answer

Posted by CA Mamta Arora 31 October 2026 56 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 31 October 2026 4559 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 37 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 96 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.