GST Reckoner®_CA (Adv) Gaurav Agrawal

We have compiled year wise updated date chart showing cut off dates for issuance of SCN/Assessment Order u/s 62, 63, 73 & 74 For more updates follow us: ➡️Join WhatsApp Group: chat.whatsapp.com/KuFysUlOWV4IXf… ➡️Join on Twitter: x.com/gstreckoner

🚨 Another GST procedural ‘rule’ sans legal authority! GSTN advisory enables appeals on NIL demand orders (post full payment under protest pre-adjudication). Taxpayers faced portal blocks despite statutory rights—now ‘fixed’ via advisory? Portal over Law? #GST

Turnover based compliance in GST.

In table 5.1 of #GSTR-3B, Wrongly excessively auto-populated interest amount for January 2026 delayed payment is non-editable. In fact there should not be any interest liability under head SGST as whole of the SGST liability was paid on or before due date i.e. 20th Feb 2026. @gstindia @cbic_india

🚨Alert! GST portal wrongly charges interest under Section 50 on cash payments made to the ledger BEFORE GSTR-3B due date. Table 5.1 of GSTR-3B auto-populates this excess amount and blocks editing—pure glitch! Despite GSTN’s 19th Feb 2026 advisory promising fixing this computation issue from January 26 month, February 2026 returns still calculate interest on TOTAL cash (pre + post due date), not just delayed portion. Who’s accountable—@GSTN_IT, CBIC, or GST Council? Have you observed this over recovery of interest issue? Try to calculate interest wherein RTP paid cash liabilities on or before due date. Is refunds possible via RFD-01, but expect delays, document scrutiny. Not smooth. In our opinion, Interest should apply ONLY to post-due date delays since GST began (1.7.2017), not from 2024 Rule 88B proviso.

🎉 Victory at CESTAT New Delhi! Our office successfully handled Service Tax Appeal No. 51721/2022 for M/s Corporate Housekeeping Services (I) Pvt Ltd. Tribunal set aside the entire demand of ₹75.85 lakhs + interest/penalties on exempt housekeeping services to UN agencies (UNDP, UNICEF, UN Women, etc.). 👉Key Issue: Manpower Supply Agency Services (cleaning/housekeeping) to UN international organizations exempted under Notification 16/2002-ST and 25/2012-ST. Prior CESTAT rulings (FO 56001-02/2021) confirmed exemption – applied here too. Demand from 2007-2017 fully quashed! #ServiceTax #CESTAT Handled by our expert CA Gaurav Agarwal. Argued before Hon’ble Members Dr. Rachna Gupta (Judicial) & Mr. P.V. Subba Rao (Technical). Final Order 50370/2026 dated 03.03.2026. (Attached) Expertise in indirect tax appeals delivers results! #TaxLitigation

🚨Hon’ble Comm(Appeals) State Tax Mumbai: Proviso to Sec 34(2) omitted by Finance Act 2022 w.e.f. 1.10.22 is beneficial & clarificatory—cannot be ignored in pending proceedings! Suppliers can reduce output tax via credit notes; ITC reversal burden on recipients. #GST #ITC #Appeals 👉Hon’ble Comm (Appeals) State Tax Mumbai recently held that “It is pertinent to note that the proviso to Section 34(2) of the Central Goods and Services Tax Act, 2017, which earlier restricted reduction of output tax liability where the incidence of tax and interest had been passed on to another person, has been omitted by the Finance Act, 2022 w.e.f. 01.10.2022. The said omission removes the condition linking the supplier’s entitlement to reduce output tax liability with the recipient’s reversal of ITC. The amendment being beneficial in nature and clarificatory in effect, cannot be ignored while deciding pending proceedings. In the present case, once it is established that the appellant had duly issued credit notes, accounted for the same in books of accounts, and adjusted the consideration accordingly, denial of benefit merely on the ground that the recipients allegedly did not reverse ITC is not legally sustainable. The liability, if any, in respect of wrongful availment or non-reversal of ITC lies with the recipients and cannot be fastened upon the appellant in absence of any specific statutory provision to that effect.”

Proposal to exempt small firms from audit may be dropped.

🚨GST Update: @Infosys_GSTN has issued advisory regarding new Tab in GSTR-3B for confirmation of ‘Tax Liability Breakup’ This tab reflects the tax period wise outward liability as reported in R-1. This is done for calculating correct interest liability u/s 50 of CGST Act, 2017.

GSTAT Instruction: March 2025 Following documents Soft copy must be uploaded with GSTAT APPEAL: ✅ Copy of impugned order (OIO) ✅ Order in Appeal (OIA) ✅ Facts and Grounds of appeal ✅ Show cause notice -SCN ✅ Pre-Deposit and Court Fee Slip ✅ Authorisation/Vakalatnama for Legal representation Duly endorsed and certified by appellant. Essential for documentation pros & taxpayers! Save this. #GSTAT #GSTAappeal

Arrest by CGST Delhi South Commissionerate in GST ITC FRAUD case.

#JustIn | #IncomeTax department launches pan-India drive to check under-reporting of restaurant sales after software firm survey, sources to @TimsyJaipuria