CS LLB Rishav

sometimes eyes also manage to lie

[CS LLB Rishav @agrawal_rishav]

Not able to file subsequent returns after 3 years block although received revocation approval from department
How to file now subsequent returns ?

Plz help
@GST_Council @Infosys_GSTN @InGSTPortal

[CA Ruchita Vaghani @R_N_Vaghani]

🧵 GSTR-9/9C Updates for FY 2024-25 – Key Changes Every Tax Professional Must Know!

1. Availability: -
➡️GSTR-9/9C will be enabled only after filing all GSTR-1 & GSTR-3B for FY 2024-25.
➡️No pending return → No GSTR-9 activation.

2. Auto-population Changes: -
🔹 Table 8A now includes FY 2024-25 invoices appearing in GSTR-2B till Oct 2025.
🔹 Excludes FY 2023-24 invoices appearing in Apr-Oct 2024.
🔹 GSTR-1A amendments are now also considered for Tables 4 & 5.

3. New Table 6A(1): -
➡️Introduced to separately show ITC of preceding FY (2023-24) claimed in current FY (2024-25).
➡️This removes earlier mismatches in Table 6J.

4. ITC Claim – Reverse – Reclaim (Same FY): -
✔️ Claim → Table 6B
✔️ Reverse → Table 7A-7H
✔️ Reclaim → Table 6H
Clear segregation = cleaner reporting ✅

5. Cross-Year ITC Reclaim (Rule 37/37A): -
➡️Any ITC reclaimed under Rule 37/37A will be treated as ITC of the year in which it is reclaimed → Report in Table 6H only.

6. Missed ITC Claimed Next Year: -
➡️If FY 2024-25 ITC is claimed in FY 2025-26 (within allowed time):
→ Report in Table 8C & Table 13.
Do not show in 6H.

7. Imports Claimed Next FY: -
➡️New Table 8H(1) captures IGST on imported goods where credit taken in next FY.
➡️Also report the same in Table 13 of FY 2024-25.

8. Table Linkage Simplified: -
➡️Table 6H delinked from 8B.
➡️Now 8B auto-populates only from 6B.
➡️This prevents mismatches in 8D that many faced earlier.

9. Late Fee Auto-Calculation (Circular 246/03/2025-GST): -
➡️Late fee now auto-computes for both GSTR-9 & 9C under Sec 47(2).
➡️Delay in GSTR-9C = counted from later of GSTR-9 filing date or due date.

10. Other Notable Updates: -
➡️Table 6M – no change (ITC-01/02/02A).
➡️New Excel tools to download Table 8A & HSN summary (Table 17).
➡️Concessional 65 % tax option removed.

✅ Key Takeaways: -
➡️File all GSTR-1/3B timely to unlock GSTR-9.
➡️Use new Table 6A(1) & 8H(1) wisely.
➡️Reclaims under Rule 37/37A = year of reclaim only.
➡️Check new Excel tools for reconciliation.

💡 Stay compliant. File smart. Avoid mismatches.

[Dinesh Wadera @dineshwadera]

BREKING:

Income tax department is trying to upload Notification to extend due date, but site is not responding..!

[CS LLB Rishav @agrawal_rishav]

@CAamanmittal Yes same situation

[CS LLB Rishav @agrawal_rishav]

Log kehte hai life me harbar nahi karo patience rakho, to fal milega.

And on the other side when I see ca final exam 3 times in a year ..

Pata nahi ye kya hai🙄

#caexams #ICAI #castudents

[CS LLB Rishav @agrawal_rishav]

@sonisneha254 @ruwatiaofficial Relax...that is postponed actually. Check ur mail...icai sending mail to everyone

[CS LLB Rishav @agrawal_rishav]

@abhishekrajaram @CAamanmittal Gst is heading towards officer ke bharte mote jeb

[CS LLB Rishav @agrawal_rishav]

@CAamanmittal Actually deptt ko bas bahana chahiye ki kaise bhi notice issue karo and apni jeb bharo..
Sahi se file krne me late to notice, na bharo thik se to notice.
Gst na ho gaya inki manmani ho gayi

[CS LLB Rishav @agrawal_rishav]

@CAamanmittal I really don't understand, if any filing late return, is dis a crime? Can't we have some other issues for this like its a last month so reconciliations may take time, which may cause dely return

[CS LLB Rishav @agrawal_rishav]

@krattttssss I Have a watsapp and telegram grp...if anyone wants to join ...it's just chit chat grp

[CS LLB Rishav @agrawal_rishav]

@CAHimankSingla @cbic_india @FinMinIndia Govt like .

Holiday tumhri tention tum jano

[CS LLB Rishav @agrawal_rishav]

@muskanchandak01 Ye dilllli ......

[CS LLB Rishav @agrawal_rishav]

@Infosys_GSTN Ek kaam kro....business Krna hi band karwa do.

Kabhi kuch kabhi kuch .matlb isnan ab ye faltu sa hsn ke liye time barbad kre ...are implement krni thi to kuch acha krte ..valuable krte . Matlb kuch bhi😏

[CS LLB Rishav @agrawal_rishav]

@MamathaSade Sahi me down h?

[CS LLB Rishav @agrawal_rishav]

@muskanchandak01 Still people treat waise hi .

[CS LLB Rishav @agrawal_rishav]

@abhishekrajaram Now a days GST not gooda & service tax act, its become now,
GHOOS SE TAALMEL ACT

Bina paisa kharch kiye kuch kaam hoga yaha, chahe fault ho na ho👍

[CS LLB Rishav @agrawal_rishav]

@Kk0147326 Which exam

[CS LLB Rishav @agrawal_rishav]

@ruwatiaofficial Sept me xm...sahi h ni h, not going to cmment. Itni si bat thi ki may xm se pahle optn dena chahye tha, 4 bttr plnning, stdnts sirf xm hi ni dete h, put lot of effrts, mony for outstation stdnts, pressure n all, not saying ki wo dusro ke liye kr rahe h, Dey doin it 4 demself.

[CS LLB Rishav @agrawal_rishav]

@rohitjain2021 Then imagine the population of India due ti this family planning imagine

[CA. Keshav Garg @cakeshavgarg]

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