Pinned Tweet
Grateful @cbic_india refund module for unregistered persons (URPs) will be released soon by @Infosys_GSTN.
@FinMinIndia pls extend refund due date u/s 172 as consumers have lost small but precious amounts without this module.
And if Appeal by URPs is next, justice will be done.
What kind of #GSTAT cause title is this - Abhishek Meena v. ABC Industries?
Abhishek Meena is retired now. He passed OIO in 2019. No relief is prayed against him.
Cause list is unintelligible. @FinMinIndia @GSTATofficial pls consider alternate - Commissioner v. ABC Industries
Refund #GSTAT filing fee on #remand or grant exemption in #round2, as clear finding that no finding in favor of Revenue on OIA is possible.
Remanded to any stage, even without new material, demand will be confirmed and back for #round2.
Or, reduce #filingfee to 500 @FinMinIndia – at Bengaluru, India
Officers too busy to issue #APL4. Without APL4 filing #APL5 is a nightmare.
1 OIO for 4 yrs. and 4 DRC7. So, 4 APL1 filed. Then 1 OIA, but no APL4.
Now 1 APL5 or 4?
Officer busy all of Jul.
@cbic_india @FinMinIndia pls issue auto-APL4. #GSTAT can take care of defects, is any.
Minimum #GSTAT filing fee of Rs.5,000 per appeal very high for small taxpayers.
Many have suffered 12 orders per year to multiply min. penalty of Rs.10,000 per SCN.
@FinMinIndia @cbic_india pls. reduce to Rs.500 per #APL5.
Fee not source of revenue. It hinders right of appeal.
Use ECrL to pay #GST pre-deposit. #GSTN forces use of ECL if DRC7 adjusts tax paid and penalty pending.
PO skips 3rd Apr advisory of @Infosys_GSTN, delays @GSTATofficial filing.
Only penalty in 2nd proviso to 112(8) means 122(1A), not 122(2)(b). Pl help @FinMinIndia @cbic_india
Why is latest edition of this book not available in stores?
#GST consultants value this publication.... This book contains all notifications and circulars of CGST department.
And will help find equivalent notifications and circulars issued by respective State/UT GST department.
How to file APL5 online when OIA is manual?
Repeated requests to issue online APL4 met with helplessness by department. But, DRC13 promptly issued to bank.
@cbic_india @FinMinIndia @GSTATofficial please help with SOP on filing APL5 or permit online APL5 without ARN of OIA.
In upcoming GSTC meeting @cbic_india @FinMinIndia,
please issue "as is, where is" circular on effective date of intermediary amendment in IGST Act. If not, disputes (as on date) on this issue will linger for another 20 yrs.
What is "IIT Hyderabad notice" that is so famous all over Tamil Nadu?
Does @IITHyderabad know about this? Maybe it has nothing to do with them.
@cbic_india @FinMinIndia @gst_tn please see ASMT10 calling for documents to prove correctness of returns filed for multiple years.
APL5 col.9 not editable. Hence, always same as col.6. Then why two columns for same date?
Date of communication of OIA cannot be date of passing OIA.
@cbic_india @FinMinIndia please enable edit function in col.9.
Belated appeal involves question of fact and law before #GSTAT.
#GSTN advisory dt. 14 Mar 2026 basicity tells taxpayers to suffer misadventures with DRC3 + 3A.
With auto-generated DRC4 lurking online, DRC3A is not the solution to use of DRC3.
@cbic_india @FinMinIndia please pause DRC4 until limitation to file RFD1 passes from date of DRC3.
DRC7 not to adjust pre-notice recovery. It reduces disputed demand in APL1.
Actual disputed demand exceeds auto-populated demand in APL1.
Eg. SCN 100. OIO 100. DRC7 0. Disputed 100. Pre-deposit 0.
Appeal w/o pre-deposit dismissed as defective.
Pl help @cbic_india @FinMinIndia
Negative blocking without follow up SCN has left taxpayers helpless. It prevents 3B, EINV, EWB, etc.
Without statutory basis, negative blocking illegal. RPs reciprocating this illegality with steps to neutralize effect on ECrL.
@cbic_india @FinMinIndia pls end negative blocking
Belated APL1 can be condoned up to 1 mt. @cbic_india @FinMinIndia to please permit re-filing of APL1 (after APL1W) by extended limitation in 107(4).
See second proviso to rule 109C.
APL1W is to catch and fix a slip in filing APL1. A catch in the slips is always last minute.
RFD1 replied with RFD3 without reasons or frivolous reasons, until 24 mts. pass.
Please help @FinMinIndia @cbic_india automatic RFD2 in third try (of RFD1).
PO free to reject refund via speaking order, but not maliciously via RFD3.
Taxpayers left without remedy of APL1.
GSTR9-9C cannot be filed after 3 years. Without filing AR for FY1 by FY4, RP will be forced into default in FY2, FY3....
Pls help @cbic_india @Infosys_GSTN
How about RP 'skip' and file AR for FY2, FY3.... And GSTN trigger DRC1D for late fee for FY1.
Also, stop late fee at FY3.
Thank you @cbic_india and @FinMinIndia for 'unbarring' returns where delay exceeded 3 yr. bar for filing belatedly.
GSTR3B cannot be filed after 3 years, but PO can issue ASMT13 up to FY5.
Pls help @cbic_india and @FinMinIndia
How about:
1. Restrict ASMT13 to FY3 minus 120 days or
2. Allow 3B filing till FY5 or
3. PO to exercise restraint when issuing ASMT13 after FY3.
DRC7 not to adjust pre-notice recovery. It reduces disputed demand in APL1.
Actual disputed demand exceeds auto-populated demand in APL1.
Eg. SCN 100. OIO 100. DRC7 0. Disputed 100. Pre-deposit 0.
Appeal w/o pre-deposit dismissed as defective.
Pl help @cbic_india @FinMinIndia
Orders passed (for past dues) after lawful cancellation of GSTIN, will result in mismatch with "new-temporary" GSTIN obtained to file appeal.
NRI without Aadhaar, facing penalty cannot file appeal without GSTIN.
Use cases for "temporary" GSTIN growing. Please help @cbic_india
When 75(12) prevails over 128A, why are RTPs told by POs to file SPL2 against orders where time to file appeal has passed.
Notices (of orders beyond limitation) do not fall in 3 use cases in 128A(1). What's POs excuse for overlooking 79 here?
@cbic_india @KarnatakaCTD pls help.



