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<title> CAclubindia.com : Articles</title>
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<title>GST Late Fee Waiver: Relief for Small Taxpayers </title>
<link>https://www.caclubindia.com/articles/gst-late-fee-waiver-relief-for-small-taxpayers--56428.asp</link>
<pubDate>Sat, 17 Oct 2026 06:17:17 GMT</pubDate>
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The 57th GST Council has recommended that small taxpayers (turnover up to ₹5 crore) pay zero late fee if a delayed GSTR-3B is filed by the end of the same month]]>
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<author>Shivangi Goswami</author>
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<title>JAO vs. NFAC- Constitutional Validity of Section 147A and the Future of Faceless Reassessment in India</title>
<link>https://www.caclubindia.com/articles/jao-vs-nfac-constitutional-validity-of-section-147a-and-the-future-of-faceless-reassessment-in-india-56412.asp</link>
<pubDate>Sat, 17 Oct 2026 06:17:12 GMT</pubDate>
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<![CDATA[
Explore the constitutional challenge to Section 147A of the Income-tax Act, 1961, its retrospective impact from 1 April 2021, and the legal debate over JAO jurisdiction, faceless reassessment and legislative validation.]]>
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<author>CA Jaydeep Babubhai Vadher</author>
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<title>PMLA Amendment 2026: New Cryptocurrency Reporting and KYC Compliance Requirements</title>
<link>https://www.caclubindia.com/articles/pmla-amendment-2026-new-cryptocurrency-reporting-and-kyc-compliance-requirements-56411.asp</link>
<pubDate>Sat, 17 Oct 2026 06:17:10 GMT</pubDate>
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The Ministry of Finance amends PMLA rules to cover cryptocurrency and VDA transactions, lower beneficial ownership thresholds to 10%, and strengthen KYC and reporting requirements.]]>
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<author>Vivek Jalan</author>
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<title>GSTR-3B Correction Facility Return Coming Soon!</title>
<link>https://www.caclubindia.com/articles/gstr3b-correction-facility-return-coming-soon-56427.asp</link>
<pubDate>Fri, 16 Oct 2026 13:36:55 GMT</pubDate>
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<![CDATA[
The GST Council has proposed several changes to correct errors and reduce mismatches in tax liability and Input Tax Credit (ITC) in GSTR-3B returns from April 2]]>
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<author>Mitali</author>
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<title>Withdrawal Without Liberty Ends The Writ Remedy On The Same Cause</title>
<link>https://www.caclubindia.com/articles/withdrawal-without-liberty-ends-the-writ-remedy-on-the-same-cause-56426.asp</link>
<pubDate>Fri, 16 Oct 2026 10:16:14 GMT</pubDate>
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<![CDATA[
Orissa High Court rules that a third writ cannot challenge the same GST order after withdrawal without liberty, highlighting the impact of successive petitions, delay and Section 107 appeal limitation.]]>
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<author>Raj Jaggi</author>
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<title>Section 154 of Income Tax Act: CBDT Guidelines on Revenue Audit Objections</title>
<link>https://www.caclubindia.com/articles/section-154-of-income-tax-act-cbdt-guidelines-on-revenue-audit-objections-56423.asp</link>
<pubDate>Fri, 16 Oct 2026 09:04:42 GMT</pubDate>
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<![CDATA[
Understand Section 154 of the Income-tax Act, CBDT instructions on Revenue Audit objections, mistakes apparent from records, and the need for independent application of mind by Assessing Officers.]]>
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<author>Vivek Jalan</author>
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<title>April 2027 GST Return Reforms: Technical Analysis of the Proposed Real-Time ITC Reconciliation Mechanism</title>
<link>https://www.caclubindia.com/articles/april-2027-gst-return-reforms-technical-analysis-of-the-proposed-realtime-itc-reconciliation-mechanism-56425.asp</link>
<pubDate>Fri, 16 Oct 2026 08:59:50 GMT</pubDate>
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<![CDATA[
Explore the proposed GST return filing and ITC reconciliation reforms from April 1, 2027, including real-time invoice matching, automated credit verification, vendor compliance, and GST practitioner action plans.]]>
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<author>Ritesh Jain</author>
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<title>SEBI's Proposed Overhaul of Issue-Proceeds Monitoring: Direct Reporting, Fines and Promoter Demat Freezes</title>
<link>https://www.caclubindia.com/articles/sebis-proposed-overhaul-of-issue-proceeds-monitoring-direct-reporting-fines-and-promoter-demat-freezes-56417.asp</link>
<pubDate>Fri, 16 Oct 2026 08:53:29 GMT</pubDate>
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<![CDATA[
SEBI's LODR consultation proposes mandatory monitoring agencies for all issues, stricter disclosure rules, ₹50,000 fines and possible promoter demat freezes for non-cooperation. Submit comments by 3 November 2026.]]>
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<author>Priyanshi Garg</author>
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<title>UPI Transaction Charges From 15 October 2026: Latest Update</title>
<link>https://www.caclubindia.com/articles/upi-transaction-charges-from-15-october-2026-latest-update-56420.asp</link>
<pubDate>Thu, 15 Oct 2026 12:28:44 GMT</pubDate>
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<![CDATA[
UPI transaction charges update from 15 October 2026: NPCI postpones the 0.4% MDR on eligible merchant payments above ₹2,000 until after Diwali. Check the latest rules and charges.]]>
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<author>Poojitha Raam Vinay </author>
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<title>GST Refund Process Updated: Check Out the Major Changes</title>
<link>https://www.caclubindia.com/articles/gst-refund-process-updated-check-out-the-major-changes-56418.asp</link>
<pubDate>Thu, 15 Oct 2026 11:33:31 GMT</pubDate>
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<![CDATA[
The 57th GST Council meeting (8 October 2026) recommended making GST refunds faster and largely system-driven. The main proposals are automatic refunds of exces]]>
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<author>Shivangi Goswami</author>
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