If entire TO is disclosed, if GSTR9-9C are filed and if there are no evasion-like events, I don't want to entertain audit for 2017-18, even legitimate dues cannot lawfully be demanded anymore. Lapse on limitation gives TP a vested right that cannot be dispensed with lightly.

GSTAT bench locations specified does not mean 3 month limitation to file appeal against adverse orders of FAA has started. Limitation commences once President assumes office (cir. 132/2/2020-GST dt. 18 Mar 2020).

The 52nd meeting of the GST Council will be held on 7th October, 2023 at Vigyan Bhawan , New Delhi.

Certificates submitted in terms of circular 183 are most likely to be investigated by #GST dept. for correctness, completeness and bona fides. Submitting CA/CWA certificate does not conclude dispute. Supplier's claim of tax payment must be tested. Working papers must be thorough

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When tech companies pivot, what should happen to accumulated #GST credit? Don't be so sure, it will continue unhindered. There's a change in use of business assets - outward supply per para 4, sch II. Board resolutions, audit notes must correctly present these transactions.

Rule 48(5) could be new monster in #GST imposing penalty on suppliers and denying credit to recipients. With portal permitting reissue of EINV (not re-populating R1), penalty on suppliers not justified. Without valid invoice, recipients left to rely on impossibility doctrine.

Someone please help #theobroma, they think they are trading in coffee and pasteries. #GST at 40% on coffee served to dine-in customers? Credits not safe even if higher tax paid. Either they have been handed a mischievous interpretation or have adopted a peace-of-mind tax rate.

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Pastry shop no less a restaurant than bakery (admitted to 5% #GST in 10(1)(b) vide 27/1/2018-GST dt. 4 Jan 2018). Restaurants manufacturer goods but supply as a service. Without MRP + FSSAI, it's not-fit-for-resale. #Smoors, #Aubrey, #Theobroma, et al persevere until resolved.

Wonder if GST Council or CBIC will call for system log from GSTN iro DRC7s uploaded for FY 2019-20 > 31 Aug (orders passed earlier). What about DRC7s > 31 Dec 2023 (Sunday, btw) for FY 2017-18? Or > 30 Apr for FY 2018-19? How about DRC1s > 5/7 Aug 2024? No RTI needed!

After archiving historical data on #GSTN, please tell me that this mindless analytics as in the past will stop, and real #GST issues alone will be taken up in future.

When everyone says it's landmark yet everyone knows there's a draftsman's slip at the heart of interpretation delivered, what can taxpayers do but maintain status quo. A resolute and humble Government will stand corrected, retrospectively even. And "Safari to retreat" in #GST

Virtual hearing in adjudication and first appeal are doing just fine in CBIC. Outcome turns on facts, not personal persuasion. Exceptions warranting in-person hearing, with reasons duly recorded, may be permitted. CTDKarnataka please consider virtual PH on trial basis.

When 75(12) prevails over 128A, why are RTPs told by POs to file SPL2 against orders where time to file appeal has passed. Notices (of orders beyond limitation) do not fall in 3 use cases in 128A(1). What's POs excuse for overlooking 79 here? CBIC CTDKarnataka pls help.

Orders passed (for past dues) after lawful cancellation of GSTIN, will result in mismatch with "new-temporary" GSTIN obtained to file appeal. NRI without Aadhaar, facing penalty cannot file appeal without GSTIN. Use cases for "temporary" GSTIN growing. Please help CBIC

DRC7 not to adjust pre-notice recovery. It reduces disputed demand in APL1. Actual disputed demand exceeds auto-populated demand in APL1. Eg. SCN 100. OIO 100. DRC7 0. Disputed 100. Pre-deposit 0. Appeal w/o pre-deposit dismissed as defective. Pl help CBIC Ministry of Finance

GSTR3B cannot be filed after 3 years, but PO can issue ASMT13 up to FY5. Pls help CBIC and Ministry of Finance How about: 1. Restrict ASMT13 to FY3 minus 120 days or 2. Allow 3B filing till FY5 or 3. PO to exercise restraint when issuing ASMT13 after FY3.