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📚 CA/CS/CMA Student Articleship

GST, Tax & Compliance for CA/CS/CMA Student Articleship in India

CA students earn stipend ₹2,000-10,000/month. After clearing finals, CA registration with ICAI.

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CA/CS/CMA Student Articleship Ke Liye GST & Tax Summary

GST Applicable?
❌ No / NIL
Stipend income — not GST applicable.
Income Tax
Articleship stipend: taxable as salary or professional income. Below ₹5L typically.
Mandatory Compliance
✅ ITR-1 or ITR-4 as applicable

GST Guide for CA/CS/CMA Student Articleship

Good news: CA/CS/CMA Student Articleship ki services GST exempt hain. Stipend income — not GST applicable.

Income Tax for CA/CS/CMA Student Articleship

Articleship stipend: taxable as salary or professional income. Below ₹5L typically.

SB
Adv Sandeep Bangarwa
Ba LLB, Tax Consultant
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