CAclubindia Articles
Section 61 vs. Section 74A: Is Prior Scrutiny Really Mandatory?
16 September 2026
83 Views
Allahabad High Court clarifies when Section 61 scrutiny is required before Section 74A proceedings, distinguishing return-based discrepancies from independent verification in GST cases.
UPI is still free for you. Here's exactly who will now pay a fee, and how much
If you send money to a friend, pay your vegetable vendor, or split a dinner bill on UPI, nothing changes for you. The government confirmed on 15 September 2026 ...
Pros and Cons of Buying GST Software for Your Business
Discover the pros and cons of buying GST software, including automation, error reduction, filing support, costs, learning curve and software updates.
Tax Audit Due Date Extension for AY 2026-27
Tax audit deadline for AY 2026–27 remains 30 September 2026. Check extension status, key ITR deadlines, Section 271B penalty and compliance requirements.
When the Rule Disappears, Can the Demand Survive? The Rule 96(10) Controversy
15 September 2026
92 Views
Calcutta High Court rules that pending proceedings based solely on omitted Rule 96(10) of CGST Rules cannot survive without a saving clause, quashing the demand.
GST Demand Cannot Be Built on Uncrossed Statements
14 September 2026
119 Views
When Statements Become the Foundation, Cross-Examination Becomes EssentialNatural justice is not an ornamental expression in tax law. It is the working discipli...
Ganpati Bappa Morya! But First, Remove These Tax Vighnas Before 30th September
Ganesh Chaturthi tax guide: Understand GST on mandap services and sponsorship, 80G donation deductions, CSR tax rules and Tax Audit compliance before 30th September.
ITR Due Date Missed for AY 2026-27? Know the Belated Return Rules and Last Date
Missed your ITR due date for AY 2026-27? Learn the belated return rules, last date of 31 December 2026, late filing fees, interest and key compliance points.
Ind AS 16 in the Real World
Explore practical Ind AS 16 challenges in integrated plants, including commissioning, test-run costs, component accounting, stripping costs, decommissioning, ITFG guidance, EAC opinions and SAP-AA depreciation traps.
Income Tax Refund on Excess Recovery: Refund, Interest, Adjustment & Recovery Rules
Understand income-tax refunds, excess recovery, refund interest, adjustment and withholding under the Income-tax Act, 2025, with key provisions and practical examples.
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