Nishant

[Nishant @nishant_excise]

@stocksbyrishabh Cdsl and nsdl

[Nishant @nishant_excise]

@Crofanlive Ur view on NSDL

[Kreative Doctor ⚕️ @the_grafixmedic]

To get any book you want on the internet, type the name of the book followed by doctype:pdf

E.g The Alchemist doctype:pdf

[Nishant @nishant_excise]

@Pkabra01 Thanks

[Nishant @nishant_excise]

@VictorRay17167 Kahi bhi kamane mein mehnat karna pdta h 😂..free ka kuch nhi milta h

[Nishant @nishant_excise]

@KrishnaTOI @Nisarnads Please share his number

[Nishant @nishant_excise]

@cadeepakgupta_ [email protected]

[Backpacking Daku @outofofficedaku]

How to book the flights deals I post here?

1. Search the flights on @Skyscanner
2. Check the prices on the relevant aggregator
3. Once you have drilled down on the desired dates then again check on @momondotravel (they deep search flights and give you all options)
4. Check the relevant aggregator
5. Check the same flight on the respective airlines website and check the prices
6. Now search the same flight one way and check total price. (Sometimes one-way flights are cheaper than booking a round trip)
7. Now book from the cheapest but a reliable aggregator site.
8. If booked from an aggregator, check the PNR on the airlines website too to reconfirm
9. Sometimes a really good deal is posted which if booked, wait for 2-3 days before making travel plans. As in case of any pricing mistake, airlines sometimes revoke the tickets. If not make plans.

Note:
- Just don't run behind discounts. If the discount is not that huge always go with a reputed aggregator as in case of any issues you need a robust customer support
- Booking direct with airline has its pros if the rates are almost the same
- Some airlines and aggregators offer insurance or cancel anytime option. Don't blindly trust what's shown on screen. Dark patterns. Call their call center and ask all details and record the call. In case of any issues you'll have proof to fight with them. (Trust me don't be lazy and do this activity)
- Each airlines has its own rule in case you have just your first/last name in your passport etc. Don't blindly book putting same name as surname etc. Some airlines want you to book LNU (last name unknown) or FNU (first name unknown) etc.
- Aggregators have integration (backend APIs) with the relevant airlines website which pass your data to airlines to book your ticket. Always check all details on the ticket or the airlines website. In case of any mismatch highlight ASAP.
- Always use the incognito mode on your browser to book your flights + also be logged in your account which will give you all relevant offers.

Hope this helps. Happy Bookings and Travels !!

#JanhitMeinJaari

[CA. Keshav Garg @cakeshavgarg]

Lots of provisions are applicable to Goods Transport Agency (GTA)-

- TDS u/s 194C
- Declaration for owning < 10 trucks
- Cash limit of Rs.35K instead of Rs.10K
- Sec. 44AE
- FCM with ITC@ 18%
- FCM without ITC@ 5%
- RCM@ 5%
- Many specific exemptions
- No e invoicing provisions

[CA Himank Singla @CAHimankSingla]

SUPREME COURT LANDMARK JUDGEMENT: Applicability of GST Exemption on Renting Residential Premises as Hostels to Students and Working Professionals (Pre-2022 Amendment)

✅ The dispute involved whether renting a residential premises to a company, which then used it as a hostel for students and working professionals, is eligible for GST exemption.

✅ Entry 13 of Notification No. 9/2017 exempts “renting of residential dwelling for use as a residence”.

✅ AAR and AAAR denied the exemption, stating: The immediate lessee (a company) was not using the premises as its own residence. A hostel does not qualify as a “residential dwelling”.

✅ The High Court disagreed and allowed the exemption, holding that the end-use for residence is what matters.

✅ The Supreme Court upheld the High Court and dismissed the State’s appeal.

*Key finding: Hostel accommodations constitute “residential dwelling” when used for residential purposes, even if the lessee is not the ultimate occupant.*

✅ Applicability: Exemption allowed for the period prior to the 2022 amendment.

Result: Leasing residential premises for hostel use for students and working professionals qualifies for GST exemption for the relevant pre-amendment period.

(THE STATE OF KARNATAKA & ANR. VS TAGHAR VASUDEVA AMBRISH & ANR.)

[Sadhna @sadhna6389]

1. Writing Style Upgrade

Don’t ask: “Make this sound better”

Ask: “Rewrite this [paste your text] in a clear, human tone that flows naturally and keeps readers engaged start to finish.”

[Abhishek Raja "Ram" @abhishekrajaram]

Give Away Alert

Often, the GST Department issues letters requesting that you claim previously unclaimed ITC and then reverse it. The rationale is that the State Government has not received the funds. They assert this is squarely covered under Circular 170/02/2022-GST dated 06-Jul-2022.

Our team has prepared a reply template for this issue. Steps to download this reply file:

1. Reply to this Tweet: "ITC"
2. Check your DM after some time
3. Follow Steps in DM
4. Join our Free WhatsApp Tax Update Group.
.
Note: Tweet valid only for first 400 DMs or 24 hours, whichever is earlier.

[Nishant @nishant_excise]

@i_a_m_chirag @Dutta_Souravd Cost of flat decreases with time

[Nishant @nishant_excise]

@adi408b Bhai pc jewellers target

[CA Shubham Khurana @caskhurana]

A Possible GST Litigation Storm Coming? 🚨

Circular No. 254/11/2025-GST dated 27th October 2025 clarifies who the “Proper Officer” is for proceedings under Section 122 and Section 74A.

But here’s where things get interesting ⬇️

🔍 Section 122 doesn’t even use the term “Proper Officer”. (Section 127 does)
So… if notices were issued directly under Section 122 without first invoking Sections 73 / 74 / 74A,

👉 Can those notices now be challenged as invalid?

👉 Can the said circular be also challenged as it defines "Proper Officer" under Section 122 instead of Section 127?

And wait… there’s more 🤯

For Section 74A, this circular is the first time the government has clarified the “Proper Officer”.

So what about all the 74A notices already issued earlier?

💭 Were those notices issued without authority?
💭 Could they now be argued as void?

[CA. Deep Koradia @DEEPKORADIA]

Madness of ITC Claimed – Temporarily Reversed and Reclaim in GSTR-9!!!

If you have done such temporary reversals, then here is the summary:
(If you have not, then just enjoy the show - IGNORE THIS POST!)

[CA Ruchita Vaghani @R_N_Vaghani]

🚨Bank Account Freeze By GST Department - Legal Provision & Remedy

1. Why Bank Account Gets Frozen?: -
• When GST Dept. believes taxpayer is involved in tax evasion / fake invoicing / suspicious transactions
• Or if the taxpayer ignores repeated notices
→ Section 83 of CGST Act empowers Dept. to attach bank accounts.

2. hat Exactly is “Provisional Attachment”?: -
• It means Dept. can freeze your bank account to secure revenue.
• You can deposit money but cannot withdraw or transfer anything.
• Objective: prevent taxpayer from disposing funds before recovery.

3. When Can They Do This? (Important): -
They can attach your bank account only during:
→ Proceedings under Sec. 62, 63, 64, 67, 73, 74
⚠️ If NONE of these proceedings are ongoing → Attachment is ILLEGAL.

4. Time Limit of Attachment: -
⏳ Valid Only For 1 Year.
• After 1 year → Bank Account Must Be Automatically Released.
• If still blocked → You can challenge it.

5. How to Check If Your Account is Attached?: -
• Login to GST Portal
• Go to Dashboard → Services → User Services → View/Download Certificates
• Look for Form GST DRC-22 (Attachment Order)

6. How to Get Your Account Unfrozen?: -
✅ File Objection in Form DRC-22A
• Explain nature of business
• Show cooperation in ongoing proceedings
• Attach supporting docs (ITR, Bank Statement, Books of Accounts etc.)

7. Practical Defense Tips: -
• Reply to all GST notices on time
• Keep reconciliation of purchase & GSTR-2B clear
• Maintain vendor verification & invoice trail
• Don’t panic → Dept. must justify attachment with reasons in writing

8. If Dept. Still Does Not Release: -
• You can file Writ Petition in High Court
• Courts frequently set aside illegal attachments
→ Professional Assistance Recommended

🔚 Conclusion: -
Bank Account Freeze is serious but not final.
You have legal remedy + time-bound protection.

Stay compliant ✅
Maintain documentation ✅
Respond on time ✅

[Redentore. @AlRedentore]

Diego A. Maradona - World Cup 1986

The highest level a footballer has ever reached.

[CA. Deep Koradia @DEEPKORADIA]

GSTR-9 & GSTR-9C: Mandatory vs Optional Tables for FY 2024-25

✅A must-have chart for GST Annual Compliance!!
📤 Share within your team for smoother compliance

🗓️ Stay tuned — I’ll be sharing conceptual - practical GSTR9 & 9C tips soon on @DEEPKORADIA !

📌Bookmark it! (1/3)