I performed a recharge of ₹3,004—as advised by your customer care dept.—based on their assurance that doing so would provide an additional 1 month of extra validity on top of the standard 6 months. However, the app currently displays a validity of only 5 months. Please resolve.
#STARNIADUGU అన్న మన ఓపెనర్స్ స్పిన్ బౌలింగ్ లో తడబడుత��న్నారని గత మ్యాచుల్లో తెలుసు కదా. ఈరోజు మ్యాచ్ లో జింబాబ్వే వాళ్లు స్పిన్నర్ చే తొలి ఓవర్ బౌలింగ్ చేయించలేదు కదా. గేమ్ ప్లాన్ చేయలేదా లేక ఇదే గేమ్ ప్లానా.
GST Law vs GSTN: Who Holds Supremacy?”
GST Portal to allow to pay IGST liability using available CGST and SGST ITC in any sequence post IGST ITC has been fully exhausted. This is contrary to Proviso to Section 49(5)(c) of CGST Act, 2017 which allows SGST ITC for IGST only after CGST ITC is exhausted.
It is acknowledged that the intent behind GSTN’s update is ease of compliance, however the issue is not that whether it is favourable for the taxpayer because many times taxpayers are on the receiving side of such acts. The issue is who shall prevail-The law or GSTN. Taxpayers are many times receiving end of this act for e.g. The amount is not allowed to be transferred from cash ledger of one GSTIN to cash ledger of another GSTIN on same PAN due to portal restrictions going beyond the law.
The bottom line is "Law shall prevail". The Constitution of India has vested Parliament with the legislative powers and not even the Executives (Let alone GSTN which is not even an executive and only authorised Portal for facilitating functions and purposes as may be prescribed).
What's more interesting is in the same advisory wherein @Infosys_GSTN has carried out the above amendment in functionality, it is also stated that
"Disclaimer – This advisory has been prepared solely for educational purposes. It is not a legal advice hence, taxpayer must rely on statutory provisions for compliance requirements. For any official or legal purpose, please refer to the applicable GST laws, rules, and notifications."
Even GSTN’s own advisory says taxpayers must rely on statutory provisions—yet the portal functionality goes beyond them. So if reliance has to be placed on GST Statutory provisions then how come the utility could be updated or any restriction on the portal be brought beyond the statutory provisions.
It is not that the functionality is not good but then it should be in line with the law and the tendency to go beyond the provisions by GSTN is demeaning the status of law. Utilities may evolve, but supremacy shall always rest with the law. @cbic_india@FinMinIndia@GST_Council
ఈరోజు నేను #AndhraKing మూవీ చూశాను. ఈ సినిమా మా అన్నయ్య @KChiruTweets గారి సినీ జీవితానికి దగ్గరగా ఉన్నట్లు అనిపించింది. ఈ సినిమా చివర్లో సాధించిన విజయం #ManaShankaraVaraPrasadGaru సినిమా సాధించిన విజయం లా అనిపించింది. మంచి సినిమా చూసానన్న ఫీలింగ్ అనిపించింది.