@abhishekrajaram's Latest X Threads

🚨 A fraudulent GST demand of ₹2.83 crore was levied on Vakola resident; prompting a police case based on forged documents and procedural failures by tax authorities. ✅ Background of the Case ➡️ On November 2022, a severe incident involving GST fraud was reported: 🔹 21-year-old Sakshi Jeetendra Adsul discovered her father, Jeetendra Adsul, faced a staggering GST demand of ₹2.83 crore. 🔹 The fraud stemmed from the opening of a bank account with forged documents, leading to unauthorized transactions totaling ₹13.77 crore.

Select Five Direct Tax Updates of this week: 1) The Madras High Court allowed the deduction under Section 54EC for agricultural land sold beyond municipality limits by interpreting the statutory criteria for classifying land as a "capital asset" under Section 2(14) of the Income Tax Act. Shri K.Kumaran TS-414-HC-2025(MAD)

Select Five Tax Updates of this week: 1. GST demand of ₹156 crores quashed for lack of fair hearing. Madras High Court in Indian Railway Finance Corporation TS-263-HC(MAD)-2025-GST

𝗙𝗔𝗤𝘀 > 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝟭. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units. 𝟮. 𝗪𝗵𝗼 𝗻𝗲𝗲𝗱𝘀 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲 𝗮𝗻𝗱 𝗶𝘀 𝗶𝘁 𝗺𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 𝘁𝗼 𝗳𝗶𝗹𝗲 𝘁𝗵𝗶𝘀 𝗳𝗼𝗿𝗺? Only those persons who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed on monthly basis. A ‘Nil’ return must be filed in case of no ITC being available for distribution or no ITC is being distributed during the month. 𝟯. 𝗕𝘆 𝘄𝗵𝗲𝗻 𝗱𝗼 𝗜 𝗻𝗲𝗲𝗱 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? ISD Returns for month M can only be filed on or before the 13th of month M+1 or the extended date, if any. 𝟰. 𝗙𝗿𝗼𝗺 𝘄𝗵𝗲𝗿𝗲 𝗰𝗮𝗻 𝗜 𝗮𝘀 𝗮 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟲? Form GSTR-6 can be accessed on the GST Portal, post login in the Returns Dashboard by the taxpayer. The path is Services > Returns > Returns Dashboard.

How Twitter Algorithm Works: A Thread 🧵 1/ Ever wonder why some tweets go viral while others flop? Let's decode Twitter's algorithm - the invisible force shaping what appears in your timeline. Based on expert analysis + my insights on how it actually works. 👇

𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗲𝗱 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 To file an application for revocation of cancellation of registration done by the Tax Official suo moto, perform the following steps within 30 calendar days from the date on which Cancellation Order was passed: 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v 1. Access the gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal using your earlier login credentials (i.e. credentials using which you were logging into the GST Portal earlier). 2. Click Services > Registration > Application for Revocation of Cancelled Registration option. [img:7SZHary32]

🧑‍⚖ Received an Adverse Income Tax Order? Don't panic — file a First Appeal like a pro! Swipe through this simple guide to understand the entire First Appeal Process before CIT(A) — from Form 35 to final order. 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v #IncomeTaxAppeal #Form35 #TaxLitigation [img:w0t0vwyzD]

𝗩𝗶𝗲𝘄𝗶𝗻𝗴 𝗣𝗿𝗲-𝗚𝗦𝗧 𝗗𝗲𝗺𝗮𝗻𝗱 𝗨𝗽𝗹𝗼𝗮𝗱𝗲𝗱 𝗯𝘆 𝗧𝗮𝘅 𝗢𝗳𝗳𝗶𝗰𝗶𝗮𝗹 (𝗙𝗼𝗿𝗺 𝗚𝗦𝗧 𝗗𝗥𝗖-𝟬𝟳𝗔 & 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧 𝗗𝗥𝗖-𝟬𝟴𝗔) 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝘃𝗶𝗲𝘄 𝗽𝗿𝗲-𝗚𝗦𝗧 𝗱𝗲𝗺𝗮𝗻𝗱 𝘂𝗽𝗹𝗼𝗮𝗱𝗲𝗱 𝗯𝘆 𝗧𝗮𝘅 𝗢𝗳𝗳𝗶𝗰𝗶𝗮𝗹? To view pre-GST demand (Form GST DRC-07A & Form GST DRC-08A) uploaded by Tax Official, perform following steps: 1. Access the gst.gov.in URL. The GST Home page is displayed. Login to the portal with valid credentials. Click Dashboard > Services > User Services > View Additional Notices/Orders. [img:uSK5SOL22]

𝗙𝗶𝗹𝗶𝗻𝗴 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗥𝗲𝗹𝗮𝘁𝗲𝗱 𝗚𝗿𝗶𝗲𝘃𝗮𝗻𝗰𝗲𝘀 (𝗙𝗢𝗥𝗠 𝗚𝗦𝗧 𝗣𝗠𝗧-𝟬𝟳) 𝗦𝘁𝗮𝘆 𝘂𝗽𝗱𝗮𝘁𝗲𝗱 𝗼𝗻 𝗸𝗲𝘆 𝗚𝗦𝗧 𝗰𝗵𝗮𝗻𝗴𝗲𝘀! 𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗪𝗵𝗮𝘁𝘀𝗔𝗽𝗽 𝗴𝗿𝗼𝘂𝗽 𝗳𝗼𝗿 𝗿𝗲𝗮𝗹-𝘁𝗶𝗺𝗲 𝗻𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗮𝗻𝗱 𝗶𝗻𝘀𝗶𝗴𝗵𝘁𝘀. chat.whatsapp.com/CHSeygvMUZ5BEskjnWjs6v 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝘀𝘂𝗯𝗺𝗶𝘁 𝗴𝗿𝗶𝗲𝘃𝗮𝗻𝗰𝗲𝘀 / 𝗰𝗼𝗺𝗽𝗹𝗮𝗶𝗻𝘁𝘀 𝗿𝗲𝗴𝗮𝗿𝗱𝗶𝗻𝗴 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹? 𝗢𝗥 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝘀𝘂𝗯𝗺𝗶𝘁 𝗿𝗲𝘀𝗽𝗼𝗻𝘀𝗲 𝘁𝗼 𝘁𝗵𝗲 𝗚𝗿𝗶𝗲𝘃𝗮𝗻𝗰𝗲 𝗢𝗳𝗳𝗶𝗰𝗲𝗿𝘀 𝗳𝘂𝗿𝘁𝗵𝗲𝗿 𝗾𝘂𝗲𝗿𝘆? To submit a grievances / complaints regarding GST Portal, perform the following steps: 1. Access the gst.gov.in URL. The GST Home page is displayed. 2. Login to the GST Portal with valid credentials. Note: Grievances can be submitted either before or after logging-in to the GST Portal, however, payment related grievances can only be submitted by registered users or Taxpayers, since they are required to mention the GSTIN. 3. Click the Services > Payments > Grievance against Payment (GST PMT-07) command. [img:XJswdDxyc]

𝗠𝗮𝗻𝘂𝗮𝗹 > 𝗥𝗲𝘁𝘂𝗿𝗻 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝗶𝗻 𝗙𝗼𝗿𝗺 𝗗𝗥𝗖-𝟬𝟭𝗖 (𝗜𝗻𝘁𝗶𝗺𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝗶𝗻 𝗜𝗧𝗖 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗮𝗻𝗱 𝗜𝗧𝗖 𝗰𝗹𝗮𝗶𝗺𝗲𝗱) If there is a difference between the ITC available as per Form GSTR-2B and ITC claimed in Form GSTR-3B/3BQ that exceeds a pre-defined limit, you will receive an intimation in Form GST DRC-01C. The ITC mismatch details would be available in Part-A of Form GST DRC-01C. In such cases, it is mandatory to file Form GST DRC-01C Part B to provide the necessary details and reconcile the difference. 𝗡𝗼𝘁𝗲: If you do not file response of Form GST DRC-01C Part B, then you will not be able to file GSTR-1/IFF for the subsequent tax period. 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧 𝗗𝗥𝗖-𝟬𝟭𝗖 𝗣𝗔𝗥𝗧 𝗕? To file the Form GST DRC-01C Part B, please follow the steps below: 1. Access the GST portal by visiting gst.gov.in. The GST home page will be displayed. 2. Login to the GST Portal using your valid credentials. 3. Navigate to Services > Returns > Return Compliance option. Alternatively, you can directly click on the Return Compliance link available on the dashboard. [img:Gm2s6MssZ]