Garv Singal

In life, as in chess, forethought wins. - Charles Buxton

@Infosys_GSTN @GST_Council Ticket No. G-202604263801274 has been open since 26/04/2026. Please resolve it as soon as possible, as the late fee for the return filing is increasing daily.

@garvsingal @GST_Council Dear @garvsingal, to help you on your query, we request you to do the following: 1. Lodge a ticket at selfservice.gstsystem.in 2. Share the ticket number through DM.

@cbic_india Anomaly on GST Portal @Infosys_GSTN : GSTIN 08APEPS7913K1ZD, Status: ACTIVE But GSTR-1 & GSTR-3B for Dec'25–Apr'26 all marked 'Cancelled'. Dealer barred from filing returns. Kindly resolve. @FinMinIndia

@IncomeTaxIndia @FinMinIndia @ProteanEgovTech @UTIPANServices Details of all pending applications.

@garvsingal @FinMinIndia @ProteanEgovTech @UTIPANServices Dear @garvsingal, Please share your application acknowledgement number(s) to enable us to escalate your issue with the team concerned.

@FinMinIndia @IncomeTaxIndia @ProteanEgovTech @utipanservices PAN/TAN applications filed since the 1st week of April 2026 are still not processed.With 30th April being the TDS payment deadline,deductors face statutory default through no fault of theirs. Urgent intervention needed

@cbic_india @FinMinIndia..Request to make it mandatory to have the Official email ID of the officer to be mandatorily printed on summon. Summons are being sent by Post and upon receipt of the same, the only option is to reply it by post again.

🚨Things that you need to complete on GST portal before 31/03/2026🚨 1. Taxpayers can opt for Composition Scheme (CMP-02) for the FY 2026-27 by accessing the GST Portal, which will be open up to March 31, 2026. 2. GTA desirous of opting to pay GST under the Forward Charge Mechanism for FY 2026-27 are required to file a declaration in Annexure V on GST portal and the last date to file is 15.03.26. 3. File LUT form for FY 2026-27 by 31.03.26 which is available on GST portal for making zero rated supplies (Export) from 1st April onwards.

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@mrsinha @grok Please verify the claims.

New Year celebrations in China yesterday… Sources say these fireworks were emitting oxygen, which will help strengthen the ozone layer...

While people are talking about 3 Due dates on a single day i.e Revised ITR, GSTR-9/9C & AOC-4 There is one more due date which is on GST Dept but the pressure is on working CA's & Tax Professionals - Due date for completing time barring Assessment in GST for the FY 2021-22. There is a pressure to satisfy the officer to avoid hefty demands in DRC-07. It's an undisputed fact that when GST officer aren't satisfied to the fullest they just have one answer - We are proceeding with DRC-07, you can get the relief in Appeal. In view of that deadlines for GSTR 9/9C, Revised ITR & AOC-04 should be extended atleast. While we talk about work life balance, we expect our beloved govt to take actions to support it.

Waah! Incredible timing. 👏👏 Professionals are sitting in the office at 12:15 AM, sacrificing their sleep to ensure proper compliance of GSTR-9 and 9C, and the GST Portal decides to take a 6-hour nap? Is this your definition of "Ease of Doing Business"? @FinMinIndia @nsitharaman

Why there is a requirement of substitution of Last Date for filing of Annual Return in CGST Act and for extension from December 31 to January 31 Initially, CGST Act, 2017 provided time line in Section 16(4), 34, 37, 39 to be last date for date of filing of return for the month of September of Next Financial Year. However, the said dates have now been substituted to November 30 of Next Financial Year. Updated Table 8A also gets updated on December 1 of the Next Financial Year leaving a time gap of only one month till last date of Annual Return. However, prior to the substitution of date to November 30 of next Financial Year, GSTR-2A for the entire year used to get updated on the GST Portal on November 1 of the next Financial Year and for other reconciliation as well, taxpayer used to get a time of at least 2 months from the month of October. Government also has to accept that professionals are equal stakeholders in the entire process and Annual Return is not a form which is or can be easily filled by the Taxpayer themselves as Annual Return not only irons out the incorrect reporting but also results in payment of additional tax or reversal of ineligible ITC. Considering the above, presently taxpayers and professionals are only getting a timeline of one month as against a time line of 2-2.5 months as envisaged initially and time line of one month for the matching is much too less looking to the work involved. Not to forget that the major area of Litigation is mismatch between GSTR-2A and GSTR-3B and this issue can be matched only after Table 8A finally being generated. Therefore, @GST_Council @FinMinIndia @cbic_india needs to relook the date in the context of the date of November 30 and best interest of taxpayers and ensure proper compliance and consider substituting it from present December 31 to January 31 of next Financial Year and also extend the current year date to January 31, 2026.

@IRCTCofficial Complaint No: 789759000021617208. Please solve ASAP as I need to book tickets and seats are getting full faster. CC @RailMinIndia

@garvsingal Sir, kindly raise your concern/complaint on equery.irctc.co.in/irctc_equery/ using registered mobile no /mail id.

@RailMinIndia my @IRCTCofficial Account with user Id 'garvabr' is disabled with no prior message or email. Please activate the the same ASAP.

@IRCTCofficial Why is the account disabled without prior information through email or SMS? @AshwiniVaishnaw Sir with due respect, this is highly unprofessional.

🚨 Very Important Judgment: Supreme Court Upholds ITC Even If Selling Dealer Defaults! 🏛️✅ In a landmark order dated October 9, 2025, the Supreme Court of India dismissed the appeals by the Commissioner of Trade & Taxes, Delhi in Commissioner Trade and Tax Delhi vs. M/s Shanti Kiran India (P) Ltd. (CA Nos. 2042-2047/2015 & 9902/2017). 🔑 Key Issue: Can a bona fide purchasing dealer claim Input Tax Credit (ITC) under the Delhi VAT Act if the selling dealer, though registered at the time of transaction, later fails to deposit the tax with the government? ✅ Supreme Court’s Verdict: YES – ITC is allowed, provided: 🔸The seller was registered on the date of transaction 🔸The purchaser acted in good faith 🔸Valid tax invoices were issued 🔸No mismatch in Annexure 2A/2B 🔸No evidence of collusion The Court upheld the Delhi High Court’s reading down of Section 9(2)(g) of the DVAT Act, ruling that denying ITC to a genuine buyer merely because the seller defaulted would violate Article 14 (Equality). “The remedy for the Department is to recover from the defaulting selling dealer – not to penalize the bona fide purchaser.” This aligns with the earlier Delhi HC ruling in On Quest Merchandising (2017), which was also upheld by the Supreme Court. 🔗 Parallel to GST Regime – Section 16(2)(c) of CGST Act: The principle echoes the ongoing debate under Section 16(2)(c) of the CGST Act, which conditions ITC on the supplier having paid the tax to the Government. While the provision appears stricter on paper, this DVAT ruling, combined with judicial trends in GST cases (e.g., Arise India, Suncraft Energy) reinforce that bona fide purchasers cannot be denied ITC solely due to supplier default, unless collusion is proven. The Supreme Court’s logic of protecting genuine taxpayers and shifting recovery burden to defaulting sellers strengthens the constitutional challenge against rigid interpretation of Section 16(2)(c). A persuasive precedent for GST litigants! 📌 Takeaways: ✅ Maintain proper invoices & records ✅ Verify seller registration at transaction time ✅ ITC safe if no collusion proven ⚠️ Revenue must now pursue defaulting sellers, not deny credit to buyers The judgment can be accessed here 👇 🔗drive.google.com/file/d/10FAFdP… #TaxLaw #ITC #SupremeCourt #DVAT #GST #CGST #Section16 #IndianTaxation #IndirectTax

@cbic_india Kindly clarify: CGST officers are asking proprietorships for “Please provide relevant supporting documents for change in trade name.” to approve the change in trade name. Please specify the documentary req. for such cases to ensure uniform practice. CC @GST_Council

The Central Board of Direct Taxes (CBDT) has decided to extend the due date of furnishing of Return of Income under sub-Section (1) of Section 139 of the Act for the Assessment Year 2025-26, which is 31st October 2025 in the case of assessees referred in clause (a) of Explanation 2 to sub-Section (1) of Section 139 of the Act, to 10th December 2025. The 'specified date' of furnishing of the report of audit under the provisions of the Income-tax Act, 1961, for the Previous Year 2024-25 (Assessment Year 2025-26) is further extended to 10th November 2025. Press Release Issued.

The Hon’ble Punjab & Haryana High Court has recorded the concession given by the learned Counsel appearing for the Department that the necessary orders regarding extension are likely to be passed by tomorrow, and a copy thereof shall be placed before the Court. It was further confirmed that the matter is presently under consideration of the CBDT and, in all probability, the requisite notification or order is expected to be issued by tomorrow.