Rinkesh Mamrawala & Co

22/09/2026

🚨 GST BANK ACCOUNT ATTACHED THROUGH DRC-22?

Don’t look only at the amount of demand. Check whether the attachment itself satisfies the legal requirements.

Under Section 83 of the CGST Act, provisional attachment is an extraordinary protective measure intended to protect Government revenue. It is not meant to function as a routine recovery mechanism.

If a FORM GST DRC-22 has been issued, some important questions should be examined:

🔹 1. What type of bank account is attached?
Is it a Current/Savings Account, or a CC/OD facility?
A genuine bank credit facility may require a different legal examination from taxpayer-owned funds.

🔹 2. Is there tangible material supporting the attachment?
Section 83 requires the Commissioner to form an opinion that attachment is necessary to protect revenue. The Supreme Court in Radha Krishan Industries emphasised relevant material and proportionality.

🔹 3. Is the attachment proportionate?
If operational accounts are frozen to an extent substantially exceeding what is reasonably necessary, proportionality and application of mind become relevant.

🔹 4. Can alternative security be offered?
Where adequate unencumbered property or other acceptable security is available, it may be specifically offered before the authority instead of merely pleading business hardship.

🔹 5. Has one year expired?
Section 83(2) provides a one-year limitation for provisional attachment from the date of the order under Section 83(1). The original DRC-22 date should therefore be checked carefully.

🔹 6. Is a Rule 159(5) objection possible?
An aggrieved taxpayer can file objections in FORM GST DRC-22A. The objection can address jurisdiction, statutory proceedings, supporting material, nexus, proportionality, alternative security and the one-year expiry.

⚖️ KEY PRINCIPLE

Section 83 is a protective measure — not a substitute for recovery proceedings.

Gujarat High Court jurisprudence, including Valerius Industries, along with the Supreme Court's decision in Radha Krishan Industries, provides important guidance on provisional attachment, proportionality and proper application of mind.

📌 Practical Checklist

Before challenging a DRC-22, ask:

✅ CC/OD or Current Account?
✅ What exactly has been attached?
✅ Who passed the order?
✅ What statutory proceeding is pending?
✅ What material supports the attachment?
✅ Is there a live nexus with protection of revenue?
✅ Is the attachment proportionate?
✅ Can alternative security be offered?
✅ Has one year expired?

A properly structured DRC-22A objection should focus on the statutory and jurisdictional requirements—not merely on business hardship.

📚 Analysis Courtesy: CA Rinkesh Mamrawala

For more GST, Income Tax, Audit & Compliance educational updates, follow Rinkesh Mamrawala & Co ., Chartered Accountants.

⚠️ Disclaimer: This post is for general educational purposes only and should not be treated as legal advice. The applicability of any ground depends on the facts, documents and nature of the attachment.

03/09/2026

🚨 TAX AUDIT ALERT: Is there a ₹75,000 Late Fee for AY 2026-27? Let’s Clear the Confusion! 🚨

​There has been widespread panic across professional groups about a mandatory ₹75,000 late fee for even a 1-day delay in filing Tax Audit Reports for AY 2026-27.
​Here is the reality check: DO NOT PANIC.

The ₹75,000 flat late fee is NOT applicable for AY 2026-27.

​📌 Where is the confusion coming from?
Under the proposed Section 428(c) of the Income Tax Act, 2025:
• Delay up to 1 month: Mandatory flat fee of ₹75,000
• Delay beyond 1 month: Mandatory flat fee of ₹1,50,000
(This will be a fixed, non-discretionary fee with no waiver for reasonable cause).

​📌 Why is it NOT applicable for the current audit season?
• The new provision takes effect from 1st April 2026, which applies to Tax Year 2026-27 (Assessment Year 2027-28 onwards).

• For AY 2026-27 (FY 2025-26), compliance remains strictly governed by the Income-tax Act, 1961.

​✅ What applies for AY 2026-27 Tax Audits?
1️⃣ Governing Provision: Section 271B of the Income-tax Act, 1961.

2️⃣ Penalty Structure: 0.5% of total sales/turnover or gross receipts, capped at ₹1,50,000.

3️⃣ Short Delays: No flat ₹75,000 fee for a 1-day delay.

4️⃣ Relief Available: Penalty can still be waived under Section 273B if a reasonable cause for delay is established.

​💡 Key Takeaway:
You can focus on your tax audit commitments for AY 2026-27 without worrying about the ₹75,000 instant penalty rumor.

​📢 Share this post with fellow CAs, tax practitioners, and business clients to help stop the spread of misinformation!

​Follow Rinkesh Mamrawala & Co for clear, simplified, and reliable updates on Direct & Indirect Taxes.

*(Courtesy: CA Anupam Sharma)

​

01/09/2026

❌ GST MYTH: Har Purchase Par GST Ka ITC Milta Hai?

FACT: ❌ Aisa nahi hai.

GST pay karne ka matlab automatically Input Tax Credit (ITC) milna nahi hota. GST law mein specific conditions aur blocked/restricted credits ka provision hai.

📌 Section 16 ITC claim karne ki basic conditions prescribe karta hai, jabki Section 17(5) certain goods/services par ITC restrict ya block karta hai.

🔎 ITC claim karne se pehle check karein:
✅ Purchase business purpose ke liye hai?
✅ Valid tax invoice available hai?
✅ Goods/Services actually received hain?
✅ Supplier-related compliance conditions satisfy hoti hain?
✅ Purchase Section 17(5) ke under blocked/restricted to nahi hai?

⚠️ Wrong ITC claim ka consequence:
ITC reversal + applicable interest + applicable penalty, depending on the facts and applicable provisions.

💡 Key Takeaway:
“GST paid” ≠ “ITC automatically available”

Sahi ITC claim ke liye eligibility + documentation + reconciliation tino important hain.

📌 Save this post for your GST compliance checklist.

RINKESH MAMRAWALA & CO.
Chartered Accountants
📍 Surat, Gujarat
📞 0261-4502044
✉️ [email protected]
🌐 rinkeshmamrawalaco.vercel.app

Disclaimer: This content is for general educational and informational purposes only and does not constitute professional advice. Applicability may vary depending on the facts and circumstances of each case.

01/09/2026

❌ GST MYTH: Har Purchase Par GST Ka ITC Milta Hai?

FACT: ❌ Aisa nahi hai.

GST pay karne ka matlab automatically Input Tax Credit (ITC) milna nahi hota. GST law mein specific conditions aur blocked/restricted credits ka provision hai.

📌 Section 16 ITC claim karne ki basic conditions prescribe karta hai, jabki Section 17(5) certain goods/services par ITC restrict ya block karta hai.

🔎 ITC claim karne se pehle check karein:
✅ Purchase business purpose ke liye hai?
✅ Valid tax invoice available hai?
✅ Goods/Services actually received hain?
✅ Supplier-related compliance conditions satisfy hoti hain?
✅ Purchase Section 17(5) ke under blocked/restricted to nahi hai?

⚠️ Wrong ITC claim ka consequence:
ITC reversal + applicable interest + applicable penalty, depending on the facts and applicable provisions.

💡 Key Takeaway:
“GST paid” ≠ “ITC automatically available”

Sahi ITC claim ke liye eligibility + documentation + reconciliation tino important hain.

📌 Save this post for your GST compliance checklist.

RINKESH MAMRAWALA & CO.
Chartered Accountants
📍 Surat, Gujarat
📞 0261-4502044
✉️ [email protected]
🌐 rinkeshmamrawalaco.vercel.app

Disclaimer: This content is for general educational and informational purposes only and does not constitute professional advice. Applicability may vary depending on the facts and circumstances of each case.

30/08/2026

✅ Non-Tax-Audit Assessees
Due date: 31 August 2026
This applies to taxpayers whose return falls in the non-audit category. The Department’s ITR-4 FAQ specifically states 31 August 2026 as the due date for AY 2026–27.
Due Dates for ITRs :-
Non-audit: 🟢 31 August 2026
Tax Audit: 31 October 2026
Transfer Pricing: 30 November 2026

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