Rinkesh Mamrawala & Co

28/08/2026

📌 Rajasthan HC का महत्वपूर्ण GST फैसला

Shree Karni Electrovision vs. UOI | फैसला: 17.08.2026

🔹 Section 16(2)(c) के तहत ITC तभी मिलेगा जब Supplier ने GST Government को वास्तव में जमा किया हो।

🔹 Supplier के Insolvent होने या IBC Resolution Plan में उसका tax claim खत्म हो जाने से Buyer का ITC सुरक्षित नहीं हो जाता।

🔹 Supplier ने GST जमा नहीं किया तो Buyer से ITC की recovery संभव है।

🔹 ITC eligibility साबित करने का burden Buyer पर है (Sec. 155).

👉 Rajasthan HC ने Buyer की writ petition dismiss कर दी।

27/08/2026

*Section 155 of the CGST Act, 2017* – *Burden of Proof in ITC Claims.*

Claiming Input Tax Credit (ITC)? Section 155 places the burden of proving ITC eligibility on the person claiming it.

But what does this mean in practice? 🤔
In ITC disputes—especially allegations involving fake invoices, non-existent suppliers or transactions without actual supply—proper documentation becomes critical.

📑 Keep your evidence trail ready: ✅ Tax Invoice
✅ GSTR-2B
✅ Purchase Ledger
✅ Bank Payment Proof
✅ E-Way Bill
✅ LR / Transport Documents
✅ Delivery / Goods Receipt Proof
✅ Stock & Utilisation Records

💡 Key takeaway:
ITC is not merely a GSTR-2B entry. Build and preserve the complete transaction trail.

📌 Save this Reel for your GST compliance reference.

Disclaimer: This content is for educational purposes only and should not be considered professional advice. Please consult your Chartered Accountant for advice specific to your case.

18/08/2026

2 Years. One Journey. Endless Possibilities. 🎉

Two years of **trust, growth, teamwork and meaningful relationships.** ❤️

Thank you to our amazing clients, team and well-wishers for being part of this journey.

✨ **Happy 2nd Anniversary!**

The journey continues… 🚀

.

13/08/2026

CA Rinkesh Mamrawala

08/08/2026

08/08/2026

❌ GST Me Sabse Common 10 Mistakes
Har Business Owner Ko Inse Bachna Chahiye

1️⃣ GST Registration me Deri
Threshold cross hone ya compulsory registration applicable hone ke baad bhi registration na lena.

2️⃣ Wrong GST Rate / HSN-SAC Code
Galat tax rate ya HSN/SAC code use karne se tax demand aur interest ki sambhavna ho sakti hai.

3️⃣ GST Return Late File Karna
GSTR-1, GSTR-3B ya anya applicable returns due date ke baad file karna.

4️⃣ Tax Payment me Delay
Samay par GST jama na karne se interest aur anya consequences ho sakte hain.

5️⃣ Ineligible Input Tax Credit (ITC) Claim Karna
CGST Act ke provisions ke anusaar ineligible ITC claim karna.

6️⃣ GSTR-1 aur GSTR-3B me Mismatch
Sales details aur tax liability me difference reh jana.

7️⃣ Purchase Reconciliation na Karna
GSTR-2B aur Purchase Register ka regular reconciliation na karna.

8️⃣ E-Way Bill / E-Invoice Rules Ignore Karna
Jahan applicable ho, wahan E-Way Bill ya E-Invoice provisions ka palan na karna.

9️⃣ Books & GST Records Properly Maintain na Karna
Invoices, Purchase Bills aur GST records ko systematically preserve na karna.

🔟 GST Notices ko Ignore Karna
Department se prapt Notice ya Clarification ka samay par jawab na dena.

✅ In Mistakes Se Kaise Bache?
✔ Regular GST Reconciliation kare.
✔ Returns aur Tax Payment time par kare.
✔ Correct HSN/SAC aur GST Rate use kare.
✔ Eligible ITC hi claim kare.
✔ GST Notices ka timely reply de.
✔ GST law ke latest updates follow kare.

📌 Disclaimer
Ye post keval Educational Purpose ke liye hai. Har case ke facts aur applicable GST provisions ke anusaar compliance requirements alag ho sakti hain.

05/08/2026

🚨 Is your GST return filed... but not fully reconciled?

Many GST mismatches are identified only during reconciliation—not while filing the return.

A timely reconciliation of GSTR-1, GSTR-3B, GSTR-2B and Books of Accounts can help:
✅ Identify mismatches at an early stage
✅ Verify eligible Input Tax Credit (ITC)
✅ Improve the accuracy of GST returns
✅ Strengthen compliance records

💬 Question for Business Owners & Accountants:

How often do you perform GST reconciliation?
🔹 Every Month
🔹 Every Quarter
🔹 Only at Year-End

Share your answer in the comments. 👇
Rinkesh Mamrawala & Co
SURAT

⚠️ Disclaimer: This post is shared solely for educational and general awareness purposes. It does not constitute professional advice, legal opinion, or solicitation. Readers are advised to seek professional guidance based on the facts and circumstances of their specific case before taking any action.

03/08/2026

📌 GST Registration ke Baad Kya Kare?

10 Important Compliance Steps Every Business Should Follow

✅ 1. GST Certificate Download Kare

Registration approve hote hi GST Registration Certificate aur GSTIN ko download karke safely preserve kare.

✅ 2. GST Number Display Kare

Section 25(12) of the CGST Act, 2017 aur Rule 18 of the CGST Rules, 2017 ke anusaar Principal Place of Business aur Additional Place of Business par GST Registration Certificate display kare aur GSTIN ko name board par mention kare.

✅ 3. Tax Invoice Format Ready Kare

Section 31 of the CGST Act, 2017 aur Rule 46 of the CGST Rules, 2017 ke anusaar GST compliant Tax Invoice issue kare.

✅ 4. Accounting System Update Kare

GST Rate, HSN/SAC Code, GSTIN, Place of Supply aur Tax Ledger ko accounting software me properly configure kare.

✅ 5. HSN/SAC Code Verify Kare

Apne products ya services ke liye sahi HSN/SAC Code aur applicable GST Rate confirm kare.

✅ 6. LUT Apply Kare (If Applicable)

Agar export ya SEZ supplies karte hain to zarurat ke anusaar Letter of Undertaking (LUT) apply kare.

✅ 7. Return Filing Calendar Banaye

GSTR-1, GSTR-3B aur anya applicable returns ki due dates ka compliance calendar maintain kare.

✅ 8. Input Tax Credit (ITC) Rules Samjhe

Eligible ITC, blocked credits aur Rule 36/Rule 37 jaise provisions ko samajhkar hi credit claim kare.

✅ 9. E-Invoice / E-Way Bill Applicability Check Kare

Apne turnover aur transaction ke hisaab se e-Invoice aur e-Way Bill ki applicability verify kare.

✅ 10. Regular GST Compliance Maintain Kare

Returns, tax payment, record keeping aur reconciliations ko samay par complete kare.

---

💡 Bonus Tips

✔ Business Bank Account ko GST details ke saath update kare.
✔ Vendors aur Customers ke GSTIN verify kare.
✔ Books of Accounts aur GST Records properly maintain kare.
✔ Compliance reminders set kare taaki due dates miss na ho.

---

📌 Disclaimer

Ye post keval Educational Purpose ke liye hai. Compliance requirements business ki nature, turnover aur applicable GST provisions ke anusaar alag ho sakti hain.

02/08/2026

02/08/2026

❌ GST Registration Reject क्यों होता है?

📑 1. Incomplete Documents
PAN, Aadhaar, Address Proof, Bank Proof या अन्य आवश्यक Documents अधूरे या अस्पष्ट होने पर Application Reject हो सकती है।

🏢 2. Incorrect Business Address
Business Address एवं Address Proof में अंतर होने या उचित Proof उपलब्ध न होने पर Registration में समस्या आ सकती है।

👤 3. Aadhaar Authentication Failure
Aadhaar Authentication पूर्ण न होने या Failed होने पर विभाग द्वारा अतिरिक्त Verification की आवश्यकता हो सकती है।

📸 4. Poor Quality Documents
Blur, Cropped, Expired या Unreadable Documents Upload करने से Application Reject हो सकती है।

📝 5. Incorrect Information
Business Name, PAN, Constitution, HSN/SAC, Mobile Number, Email ID या अन्य विवरण गलत भरने पर आवेदन प्रभावित हो सकता है।

🏠 6. Invalid Principal Place of Business
Principal Place of Business का पर्याप्त प्रमाण उपलब्ध न होने पर Registration Reject हो सकती है।

📬 7. Notice / Clarification का Reply न देना
📖 Rule 9 of the CGST Rules, 2017
यदि Proper Officer द्वारा मांगी गई Clarification का समय पर उत्तर नहीं दिया जाता, तो Application Reject की जा सकती है।

📋 8. Mismatch in Supporting Documents
Application में दी गई जानकारी और Upload किए गए Documents में अंतर होने पर आवेदन अस्वीकृत हो सकता है।

👥 9. Authorised Signatory Issues
Authorised Signatory की Details, DSC/EVC या Authorisation Documents में त्रुटि होने पर Registration में समस्या आ सकती है।

⏳ 10. Delay in Compliance
Department द्वारा मांगी गई अतिरिक्त जानकारी या Documents समय पर उपलब्ध न कराने पर Application Reject हो सकती है।

✅ GST Registration Reject होने से कैसे बचें?
✔️ सभी Documents स्पष्ट एवं Updated रखें।
✔️ Application Submit करने से पहले सभी Details Verify करें।
✔️ Department की Clarification का समय पर Reply दें।
✔️ आवश्यकता होने पर योग्य Professional की सहायता लें।

📌 Disclaimer

यह जानकारी केवल सामान्य शैक्षणिक (Educational) उद्देश्य से साझा की गई है। प्रत्येक आवेदन का निर्णय उसके तथ्यों एवं लागू GST कानून के अनुसार किया जाता है।

visit our website : https://rinkeshmamrawalaco.vercel.app/