Narayan Pujar

Chartered Accountant | Practicing Exclusively in GST

[Narayan Pujar @nrnpujar]

@CANileshMahajan @makemytrip @makemytrip @makemytripcare very unfair on your part.

[Narayan Pujar @nrnpujar]

@Infosys_GSTN I keep getting emails saying the issue is resolved, but it’s not. Had to reopen the ticket twice already. With SPL-02 due date (30-06-2025) nearing, can you take AnyDesk and check?

@Infosys_GSTN @cbic_india

[Narayan Pujar @nrnpujar]

We have raised a ticket on the GST portal on 28-03-2025 regarding the Amnesty Scheme.

The issue faced by us is that while filing SPL-02, the portal fails to auto-capture the order details after selection and which is blocking submission of form. The ticket raised is still unresolved for a long time now.

We request urgent help to resolve this.
Ticket numbers are as below

202503271585208

202503281594427

202503261581121

@Infosys_GSTN @cbic_india @GST_Council

#GST #AmnestyScheme #GSTPortal #EaseOfDoingBusiness #TaxpayerVoice

[Narayan Pujar @nrnpujar]

@Infosys_GSTN The issue still remains unresolved. I fear whether I will be able to file the SPL 02 within time or not.

@Infosys_GSTN @cbic_india

[CA Nilesh Mahajan @CANileshMahajan]

𝗚𝗦𝗧 𝗜𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗼𝗻 𝗦𝗼𝗰𝗶𝗲𝘁𝘆 𝗥𝗲𝗱𝗲𝘃𝗲𝗹𝗼𝗽𝗺𝗲𝗻𝘁

@GSTinSHORT

https://t.co/G6O8PumKow

#gstinshort #gstupdates #gstupdates #redevelopment #realestate

[Narayan Pujar @nrnpujar]

@Infosys_GSTN This request made by us was denied by the officer.

[Narayan Pujar @nrnpujar]

We have raised a ticket on the GST portal regarding rectification applications. It’s been more than 4 months the rectification order is not recieved.

When contacted the officer he said he has not recieved the application.

We have raised following tickets on portal.

202505051823512

202505051823624

We request urgent help to resolve this.

@Infosys_GSTN @GST_Council @cbic_india

[Narayan Pujar @nrnpujar]

@Infosys_GSTN Please act on it fast to avoid unwarranted attachment of bank account with no practical solution thereafter, thereby leading to hampering of business of my client.

[Narayan Pujar @nrnpujar]

🚨 Absurdity in GST Proceedings !

Facing a very critical issue, timely action is needed to prevent any coercive action from the State GST Department! Issue is captured in the attached image.

@Infosys_GSTN @gstindia @askGST_GoI @cbic_india @FinMinIndia

@GSTinSHORT @CANileshMahajan

[Narayan Pujar @nrnpujar]

@BhupeshAggarw14 @Infosys_GSTN @gstindia @askGST_GoI @cbic_india @FinMinIndia @GSTinSHORT Sorry I wasn’t clear earlier. The functionality is unable to recognise the ARN of the DRC 03 leading to some error.

[Narayan Pujar @nrnpujar]

@BhupeshAggarw14 @Infosys_GSTN @gstindia @askGST_GoI @cbic_india @FinMinIndia @GSTinSHORT Thanks, but I am unable to find one DRC 03 of the 5 that I have filed.

[Narayan Pujar @nrnpujar]

I had raised a grievance ticket on the GST portal but did not receive an appropriate resolution.

We had appealed against the denial of ITC under Section 73 on the grounds of it being time-barred under Section 16(4). The appeal was rejected as it was filed beyond the permitted 3+1 months. Now that ITC is permissible under Section 16(5), we are unable to file a rectification application, either against the Order-in-Original or the appellate authority’s order.

We raised a ticket for this issue and received the response below, stating that the GSTN system does not allow it. However, as per the law, I am eligible for the credit. How can I seek relief in this situation?
@Infosys_GSTN @cbic_india @FinMinIndia @askGST_GoI @gstindia

@CANileshMahajan @GSTinSHORT

[Narayan Pujar @nrnpujar]

𝗖𝗮𝗻 𝗖𝗚𝗦𝗧 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗴𝗼 𝗯𝗲𝗵𝗶𝗻𝗱 𝗮 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝘄𝗵𝗼 𝗶𝘀 𝗮𝘀𝘀𝗶𝗴𝗻𝗲𝗱 𝘁𝗼 𝗦𝗚𝗦𝗧 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆, 𝗼𝗿 𝘃𝗶𝗰𝗲 𝘃𝗲𝗿𝘀𝗮?

𝗖𝗮𝘀𝗲 𝗟𝗮𝘄: Ram Agencies vs. Asst. Commissioner of Central Tax [Hon’ble Madras High Court]

The High Court set aside the order passed by the CGST Authorities since the petitioner taxpayer was assigned to SGST Authorities.

The HC relied upon its own judgement in the case of 𝗧𝘃𝗹 𝗩𝗮𝗿𝗱𝗵𝗮𝗻 𝗜𝗻𝗳𝗿𝗮𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗲 𝘃. 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗦𝗲𝗰𝗿𝗲𝘁𝗮𝗿𝘆, 𝗛𝗲𝗮𝗱 𝗼𝗳 𝘁𝗵𝗲 𝗚𝗦𝗧 𝗖𝗼𝘂𝗻𝗰𝗶𝗹 𝗦𝗲𝗰𝗿𝗲𝘁𝗮𝗿𝗶𝗮𝘁. The Gist of this judgement is as below –

- Through 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗻𝗼 𝟬𝟭/𝟮𝟬𝟭𝟳 𝗯𝗲𝗮𝗿𝗶𝗻𝗴 𝗙.𝗡𝗼.𝟭𝟲𝟲/𝗖𝗿𝗼𝘀𝘀 𝗘𝗺𝗽𝗼𝘄𝗲𝗿𝗺𝗲𝗻𝘁/𝗚𝗦𝗧𝗖/𝟮𝟬𝟭𝟳 𝗱𝗮𝘁𝗲𝗱 𝟮𝟬-𝟬𝟵-𝟮𝟬𝟭𝟳, to ensure single interface for all administrative purposes, the taxpayer’s base was divided between Centre and State based on turnover. Of the taxpayers with turnover below 1.5 Cr, 90% were allocated to the State, while the remaining 10% were assigned to the Centre. For taxpayers with turnover above 1.5 Cr, the allocation was evenly divided between the Centre and the State.

- However, by deriving powers from Section 6(1) of CGST Act and respective SGST Acts, the Government may issue a notification to empowers both counterparty authorities. As of now, only one such notification has been issued for processing refunds under GST.

- In the absence of any other notification for cross empowerment, the Central or State authorities cannot adjudicate or investigate a taxpayer who has not been assigned to them. Hence, the adjudication orders passed by CGST Authorities against taxpayer allocated to SGST Authorities and vice versa were without jurisdiction and therefore were set aside.

𝗖𝗼𝗺𝗺𝗲𝗻𝘁:
Vide D.O. https://t.co/D0Xfa6cBED. CBEC/20/43/01/2017-GST (Pt.) dt 05-10-2018, CBIC clarified -

Both Central and State Administrations are authorised to take intelligence-based enforcement action on the entire taxpayer’s base irrespective of the administrative assignment of the taxpayer to any authority.

In light of the above judgements, the clarification by CBIC appears to be ultra vires.

[Narayan Pujar @nrnpujar]

𝗖𝗥𝗜𝗖𝗞𝗘𝗧 𝗞𝗛𝗘𝗟𝗡𝗘 𝗖𝗛𝗔𝗟𝗘𝗚𝗔?

Being a CA, we all understand how hectic our schedule is, but no one understands our inner urge to say ‘𝗬𝗘𝗦’.

With an intention to break from the stressful CA work life and promote physical health through our love for gully cricket, we have planned to invite interested CAs in 𝗣𝗨𝗡𝗘 for playing '𝗕𝗢𝗫 𝗖𝗥𝗜𝗖𝗞𝗘𝗧' regularly on the weekends.

For this we have created a Whatsapp Group, those interested, please DM me for adding you to that group.

Inspired by @CA_HarshilSHETH

#Charteredaccountants #Boxcricket #Healthandfun

[GSTinSHORT @GSTinSHORT]

𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹 𝗨𝗽𝗱𝗮𝘁𝗲

The #GST portal has introduced a feature that allows you to verify the details of the 𝙖𝙙𝙙𝙞𝙩𝙞𝙤𝙣𝙖𝙡 𝙥𝙡𝙖𝙘𝙚𝙨 𝙤𝙛 𝙗𝙪𝙨𝙞𝙣𝙚𝙨𝙨 registered under a particular GSTIN.

Please refer attached image.
@GSTinSHORT

#GSTPortalUpdates

[CA Nilesh Mahajan @CANileshMahajan]

𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹 𝗨𝗽𝗱𝗮𝘁𝗲

The #GST portal has introduced a feature that allows you to verify the details of the 𝙖𝙙𝙙𝙞𝙩𝙞𝙤𝙣𝙖𝙡 𝙥𝙡𝙖𝙘𝙚𝙨 𝙤𝙛 𝙗𝙪𝙨𝙞𝙣𝙚𝙨𝙨 registered under a particular GSTIN.

Please refer attached image.
@GSTinSHORT

#GSTPortalUpdates

[CA Nilesh Mahajan @CANileshMahajan]

𝗚𝗦𝗧𝗡 𝗣𝗼𝗿𝘁𝗮𝗹 𝗲𝗻𝗮𝗯𝗹𝗲𝘀 𝗙𝗼𝗿𝗺 𝗗𝗥𝗖-𝟬𝟭𝗕
#gst
#gstinshort
#gstupdates
#gstinoneslide

[CA Nilesh Mahajan @CANileshMahajan]

𝗙𝗲𝗮𝗿 𝗼𝗳 𝗚𝗦𝗧 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗗𝗿𝗶𝘃𝗲 𝗮𝗴𝗮𝗶𝗻𝘀𝘁 
𝗳𝗮𝗸𝗲 𝗿𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝗻𝗼𝘁 𝘀𝗼 𝗳𝗲𝗮𝗿𝗳𝘂𝗹:

@GSTinSHORT

#gst
#gstinshort
#gstupdate
#gstinoneslide

[Narayan Pujar @nrnpujar]

@theicai @wirc_icai @drdebashismitra @AniketTalati pls reply…

[Narayan Pujar @nrnpujar]

Applied for firm registration in Form 18 on 15.03.2023. It’s more than 55 days and no action is taken yet by the approver. No appropriate response from Help Desk even after 3 queries raised. No reply to the mail sent to WIRC. Pls help

@theicai @wirc_icai @PuneICAI