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# ![@abhishekrajaram Avatar](https://lunarcrush.com/gi/w:26/cr:twitter::474054180.png) @abhishekrajaram Abhishek Raja "Ram"

Abhishek Raja "Ram" posts on X about gst, money, strong, india the most. They currently have XXXXXX followers and 3582 posts still getting attention that total XXXXX engagements in the last XX hours.

### Engagements: XXXXX [#](/creator/twitter::474054180/interactions)
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- X Week XXXXXX -XX%
- X Month XXXXXXX +139%
- X Months XXXXXXXXX -XX%
- X Year XXXXXXXXX -XX%

### Mentions: XX [#](/creator/twitter::474054180/posts_active)
![Mentions Line Chart](https://lunarcrush.com/gi/w:600/cr:twitter::474054180/c:line/m:posts_active.svg)

- X Month XX -XX%
- X Months XXX +7.60%
- X Year XXXXX -XX%

### Followers: XXXXXX [#](/creator/twitter::474054180/followers)
![Followers Line Chart](https://lunarcrush.com/gi/w:600/cr:twitter::474054180/c:line/m:followers.svg)

- X Week XXXXXX +0.08%
- X Month XXXXXX +0.41%
- X Months XXXXXX +4.60%
- X Year XXXXXX +11%

### CreatorRank: XXXXXXX [#](/creator/twitter::474054180/influencer_rank)
![CreatorRank Line Chart](https://lunarcrush.com/gi/w:600/cr:twitter::474054180/c:line/m:influencer_rank.svg)

### Social Influence

**Social category influence**
[finance](/list/finance)  [technology brands](/list/technology-brands)  [stocks](/list/stocks)  [countries](/list/countries)  [social networks](/list/social-networks)  [products](/list/products) 

**Social topic influence**
[gst](/topic/gst) #58, [money](/topic/money), [strong](/topic/strong), [india](/topic/india), [bank](/topic/bank), [roc](/topic/roc) #336, [$googl](/topic/$googl), [twitter](/topic/twitter), [insurance](/topic/insurance) #1772, [life insurance](/topic/life-insurance) #180

**Top accounts mentioned or mentioned by**
[@cahimanksingla](/creator/undefined) [@cbicindia](/creator/undefined) [@practiceguru](/creator/undefined) [@grok](/creator/undefined) [@cachirag](/creator/undefined) [@rohitjain2021](/creator/undefined) [@infosysgstn](/creator/undefined) [@fcaopg](/creator/undefined) [@finminindia](/creator/undefined) [@abhashalakhandi](/creator/undefined) [@kakulmisra](/creator/undefined) [@incometaxindia](/creator/undefined) [@gstcouncil](/creator/undefined) [@atulmodani](/creator/undefined) [@akhilpachori](/creator/undefined) [@caamanmittal](/creator/undefined) [@elonmusk](/creator/undefined) [@caharshilsheth](/creator/undefined) [@18](/creator/undefined) [@caclubindia](/creator/undefined)

**Top assets mentioned**
[Alphabet Inc Class A (GOOGL)](/topic/$googl) [BlackBerry Limited (BB)](/topic/blackberry) [Nokia Corporation (NOK)](/topic/$nok)
### Top Social Posts
Top posts by engagements in the last XX hours

"Key Points on GST SCN by Abhishek Raja Ram; 9810638155 Notice is the Foundation of Litigation. It should be in the proper prescribed format and allegations should be specific and clear. General reasons for the issue of Notice: X. ITC Mismatch X. Output Tax Mismatch X. Erroneous Refund Steps to Draft Reply: X. Check the monetary and territorial jurisdiction X. Check it's within the time limitation X. Burden of Proof X. Master the Facts X. Question the Question Before you Answer Drafting is an Art but based on Science (Facts and Procedure). Thanks Abhishek Raja Ram 9810638155"  
[X Link](https://x.com/abhishekrajaram/status/1998330516526010767)  2025-12-09T09:54Z 99.2K followers, 2324 engagements


"Construct a coherent factual narrative backed by reconciliations Most additions arise because facts are messy incomplete or inconsistenbusiness/professiont across systems (AIS 26AS GST bank ROC TDS etc.). Your reply must convert this chaos into a clear chronological story. Core elements: ✅Start with a brief factual background ➡Nature of assessee (business / profession / salary/capital gain/investor) business model key revenue streams. ➡Any special events in the year: business closure one-time capital gain restructuring merger loan repayment etc. ✅Align all data sources ➡Reconcile ITR vs AIS"  
[X Link](https://x.com/abhishekrajaram/status/1996196314418126955)  2025-12-03T12:34Z 99.2K followers, 1146 engagements


"Design a strong evidence & documentation strategy In income-tax the onus of proof frequently lies on the assessee (especially for sections XX XX 69A 69B 69C 14A 40(a)(ia) etc.). A technically correct argument without evidence is weak. Think in layers of evidence: ✅Primary evidence ➡Agreements invoices purchase orders bank statements ledger extracts share certificates Form 16/16A TDS challans sale deeds loan agreements confirmation letters. ➡For salary/profession: appointment letters engagement letters timesheets invoices. ➡For property: sale agreement registered deed payment trail builder"  
[X Link](https://x.com/abhishekrajaram/status/1996929524836278546)  2025-12-05T13:07Z 99.2K followers, 5417 engagements


"#BigBreaking News The Madras High Court has held that Section XX cannot be invoked when the tax was paid voluntarily. Quashes notice against Apollo Tyres and MRF in two separate judgments. The Director General of GST Intelligence (DGGI) initiated an investigation on the premise that the supply was effected as a composite supply for which the Petitioner should have paid GST at the rate of 28%. On applicability of Section XX the High Court emphasized on the 'intention to pay' and held that no ingredients were satisfied due to confusion prevailing in the industry at the time thus present case"  
[X Link](https://x.com/abhishekrajaram/status/1998288690821628301)  2025-12-09T07:08Z 99.2K followers, 2407 engagements


"New Income Tax Act: ITR forms to be issued prior to FY 2027-28 says govt The new income tax return (ITR) form under the Income Tax Act 2025 will be released before the 2027-28 financial year Minister of State for Finance Pankaj Chaudhary said. Committee formulated by the CBDT on simplification of Income Tax Returns is carrying out extensive consultations with tax experts institutional bodies and field formations of the Income Tax Department he said in a written reply in the Lok Sabha. The Income Tax Act 2025 enacted on August XX will come into effect from the next financial year beginning"  
[X Link](https://x.com/abhishekrajaram/status/1998383470838681727)  2025-12-09T13:25Z 99.2K followers, XXX engagements


"📌 Aditya Cement (Raj HC 2007) - Railway track materials for transporting fuel and finished goods are essential for manufacturing operations. Though not directly used in production credit admissible"  
[X Link](https://x.com/abhishekrajaram/status/1989984573669966312)  2025-11-16T09:11Z 99.2K followers, XX engagements


"📌 Ultratech Cement (Hyd HC 2016) - Mono block concrete sleepers for rail tracks integrally connected to manufacturing process. Credit allowed. Extended period invoked without suppression not sustainable. 🔑 KEY PRINCIPLES ESTABLISHED:"  
[X Link](https://x.com/abhishekrajaram/status/1989984585409786354)  2025-11-16T09:11Z 99.2K followers, XXX engagements


"Mode and validity of service ➡Check if the notice carries DIN is digitally signed and is visible in the e-filing portal. ➡Check service as per Section XXX read with Rule XXX (registered email address in PAN/Aadhaar etc.). ➡If your client genuinely never received earlier notices but portal shows issued mention this fact clearly and request copies. Pre-conditions for reopening/reassessment: ➡For Section 148A: Was a show-cause under 148A(b) given Were the information suggesting escapement and the material relied upon shared Was an order u/s 148A(d) passed ➡Lack of reasons non-supply of"  
[X Link](https://x.com/abhishekrajaram/status/1995815206367252751)  2025-12-02T11:20Z 99.2K followers, 1290 engagements


"Different Types of Refunds in Indian GST. Image Credit: Google Nano Bannana @NanoBanana"  
[X Link](https://x.com/abhishekrajaram/status/1996004217979621435)  2025-12-02T23:51Z 99.2K followers, 3644 engagements


"#gstupdate #gst_Litigation #ITC #GST_Refund CA Students"  
[X Link](https://x.com/abhishekrajaram/status/1996131421996654607)  2025-12-03T08:16Z 99.2K followers, 1300 engagements


"What's the validity of GSTR-1 Late Fees Notice U/s XX Abhishek Raja Ram; 9810638155 ➡ The Demand for Late Fees should be U/s XX. ➜Section XX is not the appropriate provision to demand late fee for delayed returns; it is specifically for tax interest and penalty issues (not late fee which is dealt by Section 47). ➡ Timeline for serving Order U/s XX i.e. XX months and serving notice is XX months is sacrosanct. ➜ Ramlal vs Rewa Coalfields Ltd AIR 1962 SC 361: Expiry of limitation period creates a vested right in the taxpayers favour; cannot be disturbed by subsequent orders. ➡Authorities cannot"  
[X Link](https://x.com/abhishekrajaram/status/1996613724942299323)  2025-12-04T16:13Z 99.2K followers, 1256 engagements


"GST Exemption For Residential Lease Applies When Lessee Sub-Leases Building For Hostel/PG Use: Supreme Court in The State of Karnataka v Taghar Vasudeva Ambrish 2025 LiveLaw (SC) 1167"  
[X Link](https://x.com/abhishekrajaram/status/1996855371135324299)  2025-12-05T08:13Z 99.2K followers, 2302 engagements


"1 GSTR X Enablement & Table 8A GSTR X is enabled only after ALL GSTR X & GSTR 3B for FY 24-25 are filed Table 8A auto-populates from GSTR 2B: ✅ Includes FY 24-25 invoices in GSTR 2B of Apr'25-Oct'25 ❌ Excludes FY 23-24 invoices in GSTR 2B of Apr'24-Oct'24 IMS has NO direct impact on GSTR X #GSTR9 #ITC #InputTaxCredit"  
[X Link](https://x.com/abhishekrajaram/status/1997313051507442113)  2025-12-06T14:31Z 99.2K followers, XXX engagements


"4 ITC of FY 24-25 Reclaimed in FY 25-26 If reclaim is for reasons OTHER than Rule 37/37A: Report in Table XX of GSTR X FY 24-25 Report in Table 6A1 of GSTR X FY 25-26 If reclaim is due to Rule 37/37A: Report ONLY in Table 6H of GSTR X FY 25-26 NOT in Table XX or 6A1 ITC under Rule 37/37A = ITC of reclaim year #GSTR9 #Rule37A"  
[X Link](https://x.com/abhishekrajaram/status/1997313088455118860)  2025-12-06T14:32Z 99.2K followers, XX engagements


"🚨 Government just dropped two MASSIVE tax bills on tobacco & pan masala. The govt says: "It's for your health & national security" Critics say: "It's just a revenue grab" Who's right Let's break it down 👇 What happened Central Excise Amendment Bill 2025 hiking duties on cigarettes gutka hookah tobacco Health Security se National Security Cess Bill taxing pan masala based on MACHINE CAPACITY not actual production Both passed/introduced in Winter Session 2025"  
[X Link](https://x.com/abhishekrajaram/status/1997901434390724881)  2025-12-08T05:29Z 99.2K followers, 3200 engagements


"Karnataka High Court Orders Refund Of XX Crore Says Payment During GST Search Was 'Not Voluntary' U/S 74(5) CGST Act. Sri J Ramesh Chand v. Union of India Writ Petition No. 9890/2023"  
[X Link](https://x.com/abhishekrajaram/status/1993921017924964753)  2025-11-27T05:53Z 99.2K followers, 2531 engagements


"Rule 28: Value of supply between distinct or related persons (other than through an agent) Option 1: Open market value Option 2: Value of supply of like kind and quality Special case: If the recipient is eligible for full ITC Invoice value can be deemed as value (very commonly used provision)"  
[X Link](https://x.com/abhishekrajaram/status/1996898887303393499)  2025-12-05T11:06Z 99.2K followers, XXX engagements


"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation Twitter Professionals"  
[X Link](https://x.com/abhishekrajaram/status/1996900534998257941)  2025-12-05T11:12Z 99.2K followers, XXX engagements


"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation"  
[X Link](https://x.com/abhishekrajaram/status/1996908656072561029)  2025-12-05T11:44Z 99.2K followers, XXX engagements


"#GiveAway #Alert There is a lot of confusion in the market about the X% GST Rate whether ITC is available on them or not Team GSTpanacea @GstPanacea has prepared a list of items post 22-Sep-2025 with ITC and without ITC. You can donload this file after commenting "5%" in the comment. Post comment check your DM and follow steps to download the same. Name: Giveaway valid for first XXX DM's or XX hours whichever is earlier. Thanks Abhishek Raja Ram 9810638155"  
[X Link](https://x.com/abhishekrajaram/status/1997188899949719714)  2025-12-06T06:18Z 99.2K followers, 8622 engagements


"2 NEW: Table 6A1 - Game Changer Reports ITC of FY 2023-24 claimed in FY 2024-25 (till 30th Nov 2025) ⚠ EXCLUDES ITC reclaimed under Rule 37/37A (report in 6H instead) Table 6A2 = 6A minus 6A1 = Net ITC of FY 24-25 ✅ Benefit: No artificial mismatch in Table 6J anymore #ITC #GSTR9 #FY202425"  
[X Link](https://x.com/abhishekrajaram/status/1997313064392401202)  2025-12-06T14:31Z 99.2K followers, XXX engagements


"3 ITC Claimed Reversed & Reclaimed - How to Report SAME FY 2024-25: Claim Table 6B Reversal Table 7A to 7H Reclaim Table 6H ⚠ Table 6A shows TWICE the amount (claim + reclaim) Example: XXX claimed Apr'24 reversed Oct'24 (Rule 37) reclaimed Mar'25 6B: XXX 7A: XXX 6H: XXX #ITC #Rule37 #GSTCompliance"  
[X Link](https://x.com/abhishekrajaram/status/1997313076430090697)  2025-12-06T14:32Z 99.2K followers, XXX engagements


"5 Table 8A Excel vs Online - Know the Difference 📥 New: 'DOWNLOAD TABLE 8A DOCUMENT DETAILS' on dashboard Excel may show MORE records than Online: RCM supplies Normal RCM amendments IGST CGST/SGST PoS amendments Date amendments changing FY ✅ Table 8A Online is CORRECT for reporting #GSTR9 #GSTPortal"  
[X Link](https://x.com/abhishekrajaram/status/1997313100517982333)  2025-12-06T14:32Z 99.2K followers, XX engagements


"6 Table 8B & 8C - Critical Changes Table 8B = Table 6B ONLY (6H delinked) Why Reclaimed ITC doesn't reappear in GSTR 2B Table 8C: Report ITC of FY 24-25 availed FIRST TIME in FY 25-26 ❌ DON'T include claimed-reversed-reclaimed ITC in 8C ✅ Report such reclaim in Table XX only Adding to 8C creates 8D mismatch #ITC #GSTR9"  
[X Link](https://x.com/abhishekrajaram/status/1997313112555614476)  2025-12-06T14:32Z 99.2K followers, XX engagements


"7 NEW Table 8H1 & Tax Payable Changes Goods imported in FY 24-25 ITC claimed in FY 25-26: Table 8G: IGST paid on import Table 8H1: ITC claimed in next FY Table 8I: NIL difference Also report in Table XX Tax Payable (Table 9): Auto-populates from net liability in GSTR 3B Table XXX If negative No auto-population Column is EDITABLE #ImportGST #GSTR9"  
[X Link](https://x.com/abhishekrajaram/status/1997313124509397251)  2025-12-06T14:32Z 99.2K followers, XX engagements


"8 Late Fee in GSTR 9C - NEW Table XX Per Circular 246/03/2025-GST (30th Jan 2025): Late fee under Section 47(2) New Table XX added in GSTR 9C Auto-calculated by system GSTR 9: Due date Filing date GSTR 9C: GSTR X filing date OR due date (later) 9C filing date Example: GSTR X filed 5th Jan'26 GSTR 9C filed 7th Jan'26 X days late fee in GSTR X + X days in GSTR 9C #GSTR9C #LateFee"  
[X Link](https://x.com/abhishekrajaram/status/1997313136752488867)  2025-12-06T14:32Z 99.2K followers, XX engagements


"9 RCM & Previous FY ITC - Important Clarifications RCM of FY 24-25 paid in FY 25-26: Report in GSTR X of FY 2025-26 (year of payment) NOT in FY 2024-25 (Per CBIC Press Release 3rd July 2019) ITC of FY 23-24 REVERSED in FY 24-25: NOT reported anywhere in GSTR X FY 24-25 Table X captures ONLY current FY reversals #RCM #ReverseCharge #ITC"  
[X Link](https://x.com/abhishekrajaram/status/1997313148647510406)  2025-12-06T14:32Z 99.2K followers, XX engagements


"🔟 Other Key Points for FY 2024-25 🔹GSTR 1A supplies now considered for Table X & X auto-population 🔹Table 6M: Report ITC via ITC-01 ITC-02 ITC-02A 🔹Table 4G1: Only for E-Commerce Operators under Section 9(5) 🔹Non-GST purchases: Not required to be reported 🔹65% concessional rate checkbox: Removed from Table XX & XX 🔹HSN Excel: 'DOWNLOAD TABLE XX of GSTR 1/1A HSN DETAILS' available #GSTR9 #GSTFiling"  
[X Link](https://x.com/abhishekrajaram/status/1997313160500687031)  2025-12-06T14:32Z 99.2K followers, XXX engagements


"11 Quick Reference: ITC Reporting Summary Same FY Reclaim: 6B + X + 6H Next FY Reclaim (Non-Rule 37/37A): 6B + X + XX (current year) 6A1 (next year) Next FY Reclaim (Rule 37/37A): 6B + X (current year) 6H (next year) 📌 Bookmark this thread ♻ Repost to help fellow professionals #GST #GSTR9 #GSTR9C #AnnualReturn #TaxTwitter #CATweet #FY202425"  
[X Link](https://x.com/abhishekrajaram/status/1997313172408320322)  2025-12-06T14:32Z 99.2K followers, XXX engagements


"Apple iPhone is losing ground just like BlackBerry Palm or Nokia lost. People buy phones that are smarter than they are not slower. Apple is falling behind in AI and risks losing market share. Their new phones are visually indistinguishable from older models. Apple is selling yesterday's technology at tomorrow's price"  
[X Link](https://x.com/abhishekrajaram/status/1997659801883648404)  2025-12-07T13:29Z 99.2K followers, 10.1K engagements


"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation How to grow CA CS CMA Practice"  
[X Link](https://x.com/abhishekrajaram/status/1996900712689946847)  2025-12-05T11:13Z 99.2K followers, XXX engagements


"ROC filing is so technical and difficult that everyone should take a training before attempting to filing. All Branches and CPE Study circle should take a view from members and if needed arrange a session for members. I welcome any disagreement or/and contrary view"  
[X Link](https://x.com/abhishekrajaram/status/1995148134746575071)  2025-11-30T15:09Z 99.2K followers, 7537 engagements


"Indias life insurance industry recorded another month of strong expansion in November with premium growth gaining momentum following the removal of goods and services tax (GST) on select insurance products. Retail weighted received premium (RWRP) rose XX% year-on-year underscoring continued recovery in customer demand and sustained traction across private insurers"  
[X Link](https://x.com/abhishekrajaram/status/1998305130496831874)  2025-12-09T08:14Z 99.2K followers, XXX engagements


"The government told Parliament that Indias automobile sales saw a sharp jump in sales after the reduction in Goods and Services Tax (GST) rates on vehicles. According to the data shared total vehicle sales in October 2025 rose XXXX percent compared to the same month last year. India sold XXXXX lakh vehicles in October 2025 up from XXXX lakh units in October 2024"  
[X Link](https://x.com/abhishekrajaram/status/1998629628098052186)  2025-12-10T05:43Z 99.2K followers, XXX engagements


"The government said this strong growth was directly linked to the GST rationalisation move where tax rates on several vehicle categories were reduced from XX percent to XX percent"  
[X Link](https://x.com/abhishekrajaram/status/1998629808851530030)  2025-12-10T05:44Z 99.2K followers, XXX engagements


"The Delhi High Court set aside ex parte GST demand orders for FY 2017-18 and 2019-20 ruling that the petitioner was denied a fair chance to reply and be heard. The matters were remanded for fresh adjudication while the validity of related notifications remains open pending Supreme Court proceedings. #GSTUpdate #DelhiHighCourt #TaxLitigation"  
[X Link](https://x.com/abhishekrajaram/status/1998691169170329942)  2025-12-10T09:48Z 99.2K followers, XXX engagements


"Income Tax Notice-Reply Strategies Every Taxpayer Must Follow Backed by Law & Litigation Practice by Abhishek Raja Ram; 9810638155 This thread will be updated regularly. X Validate the jurisdiction limitation & legal validity of the notice to avoid Before touching the merits the legality of the notice itself must be checked. If you miss this at the reply stage its difficult to cure later. Key checks: Under which section is the notice issued ➡142(1): enquiry / calling for details ➡143(2): scrutiny notice ➡148 / 148A: reassessment ➡133(6): information gathering ➡271 270A 274: penalty notices"  
[X Link](https://x.com/abhishekrajaram/status/1993286796176957926)  2025-11-25T11:53Z 99.2K followers, 23.4K engagements


"Determination of Valuation Under GST Rules. Rule 27: Value of supply of goods or services where consideration is not wholly in money Key Points / Method of Valuation: ➡Value = Open market value (OMV) ➡If OMV not available Value of supply of like kind and quality ➡If not determinable Rule XX or Rule XX (cost-based or residual method)"  
[X Link](https://x.com/abhishekrajaram/status/1996887166790606994)  2025-12-05T10:19Z 99.2K followers, 9172 engagements


"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation Chartered Accountants"  
[X Link](https://x.com/abhishekrajaram/status/1996908488552075763)  2025-12-05T11:44Z 99.2K followers, 2067 engagements


"🚨GSTR 9/9C Twitter Complete Thread for FY 2024-25 based on both FAQs (Oct & Dec'25) Save this thread and read till the end. Thanks ARR Significant changes this year: NEW Table 6A1 for previous FY ITC Table 8B delinked from 6H NEW Table 8H1 for import ITC Late fee Table XX in GSTR 9C XX% concessional rate checkbox removed Due Date: 31st Dec 2025 #GST #GSTR9 #AnnualReturn #TaxCompliance"  
[X Link](https://x.com/abhishekrajaram/status/1997313031492239723)  2025-12-06T14:31Z 99.2K followers, 2257 engagements


"Update your library: 2025 judgments. Is ITC Reversal justified when the Supplier was Registered During the Transaction Research by: Abhishek Raja Ram; 9810638155 X. Saniya Traders vs Additional Commissioner Grade X - Allahabad High Court Writ Tax No. 1743/2024; 03-Dec-2025 :: (2025) XX TaxReply 15179 The High Court quashed Section XX orders reversing input tax credit and imposing tax interest and penalty. The supplier was a registered dealer filed GSTR-1 and GSTR-3B and tax was paid via banking channels. Authorities ignored GSTR-2A/3B evidence. Without evidence of fraud or nonmovement of"  
[X Link](https://x.com/abhishekrajaram/status/1998205899836629305)  2025-12-09T01:39Z 99.2K followers, 2797 engagements


"State-run Life Insurance Corporation of India (LIC) posted XX% growth in November supported by a favourable base while private-sector insurers grew XX% maintaining their lead in overall expansion. Among large private players SBI Life reported the strongest performance with a XX% rise in premiums. Max Life and HDFC Life followed with XX% and XX% growth respectively while ICICI Prudential Life grew about 13%. Bajaj Allianz Life continued to outpace the broader market with XX% growth. Tata AIA Life and Aditya Birla Sun Life Life each expanded XX% while Canara HSBC Life grew 26%"  
[X Link](https://x.com/abhishekrajaram/status/1998305232372236676)  2025-12-09T08:14Z 99.2K followers, XXX engagements


"SCN cannot be vague lacking detail or unintelligible. The grounds must be clearly articulated to allow the noticee a proper opportunity to respond as held in Brindavan Beverages (P.) Ltd by Supreme Court"  
[X Link](https://x.com/abhishekrajaram/status/1998342760575738245)  2025-12-09T10:43Z 99.2K followers, XXX engagements


"GST Registration once granted is permanent. It is the department that needs to prove why it has to be canceled not otherwise. Let that sink in"  
[X Link](https://x.com/abhishekrajaram/status/1998371232618787026)  2025-12-09T12:36Z 99.2K followers, 8578 engagements


"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation The GST Point"  
[X Link](https://x.com/abhishekrajaram/status/1996900637670514764)  2025-12-05T11:13Z 99.2K followers, 1105 engagements


"An evening spend good with old friends. An evening with no discussion on Taxes or Indian Economy but discussing 80's and 90's. Got to know about many friends.where they are. Best evening"  
[X Link](https://x.com/abhishekrajaram/status/1998792083575046584)  2025-12-10T16:29Z 99.2K followers, 2795 engagements

[GUEST ACCESS MODE: Data is scrambled or limited to provide examples. Make requests using your API key to unlock full data. Check https://lunarcrush.ai/auth for authentication information.]

@abhishekrajaram Avatar @abhishekrajaram Abhishek Raja "Ram"

Abhishek Raja "Ram" posts on X about gst, money, strong, india the most. They currently have XXXXXX followers and 3582 posts still getting attention that total XXXXX engagements in the last XX hours.

Engagements: XXXXX #

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  • X Week XXXXXX -XX%
  • X Month XXXXXXX +139%
  • X Months XXXXXXXXX -XX%
  • X Year XXXXXXXXX -XX%

Mentions: XX #

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  • X Month XX -XX%
  • X Months XXX +7.60%
  • X Year XXXXX -XX%

Followers: XXXXXX #

Followers Line Chart

  • X Week XXXXXX +0.08%
  • X Month XXXXXX +0.41%
  • X Months XXXXXX +4.60%
  • X Year XXXXXX +11%

CreatorRank: XXXXXXX #

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Social Influence

Social category influence finance technology brands stocks countries social networks products

Social topic influence gst #58, money, strong, india, bank, roc #336, $googl, twitter, insurance #1772, life insurance #180

Top accounts mentioned or mentioned by @cahimanksingla @cbicindia @practiceguru @grok @cachirag @rohitjain2021 @infosysgstn @fcaopg @finminindia @abhashalakhandi @kakulmisra @incometaxindia @gstcouncil @atulmodani @akhilpachori @caamanmittal @elonmusk @caharshilsheth @18 @caclubindia

Top assets mentioned Alphabet Inc Class A (GOOGL) BlackBerry Limited (BB) Nokia Corporation (NOK)

Top Social Posts

Top posts by engagements in the last XX hours

"Key Points on GST SCN by Abhishek Raja Ram; 9810638155 Notice is the Foundation of Litigation. It should be in the proper prescribed format and allegations should be specific and clear. General reasons for the issue of Notice: X. ITC Mismatch X. Output Tax Mismatch X. Erroneous Refund Steps to Draft Reply: X. Check the monetary and territorial jurisdiction X. Check it's within the time limitation X. Burden of Proof X. Master the Facts X. Question the Question Before you Answer Drafting is an Art but based on Science (Facts and Procedure). Thanks Abhishek Raja Ram 9810638155"
X Link 2025-12-09T09:54Z 99.2K followers, 2324 engagements

"Construct a coherent factual narrative backed by reconciliations Most additions arise because facts are messy incomplete or inconsistenbusiness/professiont across systems (AIS 26AS GST bank ROC TDS etc.). Your reply must convert this chaos into a clear chronological story. Core elements: ✅Start with a brief factual background ➡Nature of assessee (business / profession / salary/capital gain/investor) business model key revenue streams. ➡Any special events in the year: business closure one-time capital gain restructuring merger loan repayment etc. ✅Align all data sources ➡Reconcile ITR vs AIS"
X Link 2025-12-03T12:34Z 99.2K followers, 1146 engagements

"Design a strong evidence & documentation strategy In income-tax the onus of proof frequently lies on the assessee (especially for sections XX XX 69A 69B 69C 14A 40(a)(ia) etc.). A technically correct argument without evidence is weak. Think in layers of evidence: ✅Primary evidence ➡Agreements invoices purchase orders bank statements ledger extracts share certificates Form 16/16A TDS challans sale deeds loan agreements confirmation letters. ➡For salary/profession: appointment letters engagement letters timesheets invoices. ➡For property: sale agreement registered deed payment trail builder"
X Link 2025-12-05T13:07Z 99.2K followers, 5417 engagements

"#BigBreaking News The Madras High Court has held that Section XX cannot be invoked when the tax was paid voluntarily. Quashes notice against Apollo Tyres and MRF in two separate judgments. The Director General of GST Intelligence (DGGI) initiated an investigation on the premise that the supply was effected as a composite supply for which the Petitioner should have paid GST at the rate of 28%. On applicability of Section XX the High Court emphasized on the 'intention to pay' and held that no ingredients were satisfied due to confusion prevailing in the industry at the time thus present case"
X Link 2025-12-09T07:08Z 99.2K followers, 2407 engagements

"New Income Tax Act: ITR forms to be issued prior to FY 2027-28 says govt The new income tax return (ITR) form under the Income Tax Act 2025 will be released before the 2027-28 financial year Minister of State for Finance Pankaj Chaudhary said. Committee formulated by the CBDT on simplification of Income Tax Returns is carrying out extensive consultations with tax experts institutional bodies and field formations of the Income Tax Department he said in a written reply in the Lok Sabha. The Income Tax Act 2025 enacted on August XX will come into effect from the next financial year beginning"
X Link 2025-12-09T13:25Z 99.2K followers, XXX engagements

"📌 Aditya Cement (Raj HC 2007) - Railway track materials for transporting fuel and finished goods are essential for manufacturing operations. Though not directly used in production credit admissible"
X Link 2025-11-16T09:11Z 99.2K followers, XX engagements

"📌 Ultratech Cement (Hyd HC 2016) - Mono block concrete sleepers for rail tracks integrally connected to manufacturing process. Credit allowed. Extended period invoked without suppression not sustainable. 🔑 KEY PRINCIPLES ESTABLISHED:"
X Link 2025-11-16T09:11Z 99.2K followers, XXX engagements

"Mode and validity of service ➡Check if the notice carries DIN is digitally signed and is visible in the e-filing portal. ➡Check service as per Section XXX read with Rule XXX (registered email address in PAN/Aadhaar etc.). ➡If your client genuinely never received earlier notices but portal shows issued mention this fact clearly and request copies. Pre-conditions for reopening/reassessment: ➡For Section 148A: Was a show-cause under 148A(b) given Were the information suggesting escapement and the material relied upon shared Was an order u/s 148A(d) passed ➡Lack of reasons non-supply of"
X Link 2025-12-02T11:20Z 99.2K followers, 1290 engagements

"Different Types of Refunds in Indian GST. Image Credit: Google Nano Bannana @NanoBanana"
X Link 2025-12-02T23:51Z 99.2K followers, 3644 engagements

"#gstupdate #gst_Litigation #ITC #GST_Refund CA Students"
X Link 2025-12-03T08:16Z 99.2K followers, 1300 engagements

"What's the validity of GSTR-1 Late Fees Notice U/s XX Abhishek Raja Ram; 9810638155 ➡ The Demand for Late Fees should be U/s XX. ➜Section XX is not the appropriate provision to demand late fee for delayed returns; it is specifically for tax interest and penalty issues (not late fee which is dealt by Section 47). ➡ Timeline for serving Order U/s XX i.e. XX months and serving notice is XX months is sacrosanct. ➜ Ramlal vs Rewa Coalfields Ltd AIR 1962 SC 361: Expiry of limitation period creates a vested right in the taxpayers favour; cannot be disturbed by subsequent orders. ➡Authorities cannot"
X Link 2025-12-04T16:13Z 99.2K followers, 1256 engagements

"GST Exemption For Residential Lease Applies When Lessee Sub-Leases Building For Hostel/PG Use: Supreme Court in The State of Karnataka v Taghar Vasudeva Ambrish 2025 LiveLaw (SC) 1167"
X Link 2025-12-05T08:13Z 99.2K followers, 2302 engagements

"1 GSTR X Enablement & Table 8A GSTR X is enabled only after ALL GSTR X & GSTR 3B for FY 24-25 are filed Table 8A auto-populates from GSTR 2B: ✅ Includes FY 24-25 invoices in GSTR 2B of Apr'25-Oct'25 ❌ Excludes FY 23-24 invoices in GSTR 2B of Apr'24-Oct'24 IMS has NO direct impact on GSTR X #GSTR9 #ITC #InputTaxCredit"
X Link 2025-12-06T14:31Z 99.2K followers, XXX engagements

"4 ITC of FY 24-25 Reclaimed in FY 25-26 If reclaim is for reasons OTHER than Rule 37/37A: Report in Table XX of GSTR X FY 24-25 Report in Table 6A1 of GSTR X FY 25-26 If reclaim is due to Rule 37/37A: Report ONLY in Table 6H of GSTR X FY 25-26 NOT in Table XX or 6A1 ITC under Rule 37/37A = ITC of reclaim year #GSTR9 #Rule37A"
X Link 2025-12-06T14:32Z 99.2K followers, XX engagements

"🚨 Government just dropped two MASSIVE tax bills on tobacco & pan masala. The govt says: "It's for your health & national security" Critics say: "It's just a revenue grab" Who's right Let's break it down 👇 What happened Central Excise Amendment Bill 2025 hiking duties on cigarettes gutka hookah tobacco Health Security se National Security Cess Bill taxing pan masala based on MACHINE CAPACITY not actual production Both passed/introduced in Winter Session 2025"
X Link 2025-12-08T05:29Z 99.2K followers, 3200 engagements

"Karnataka High Court Orders Refund Of XX Crore Says Payment During GST Search Was 'Not Voluntary' U/S 74(5) CGST Act. Sri J Ramesh Chand v. Union of India Writ Petition No. 9890/2023"
X Link 2025-11-27T05:53Z 99.2K followers, 2531 engagements

"Rule 28: Value of supply between distinct or related persons (other than through an agent) Option 1: Open market value Option 2: Value of supply of like kind and quality Special case: If the recipient is eligible for full ITC Invoice value can be deemed as value (very commonly used provision)"
X Link 2025-12-05T11:06Z 99.2K followers, XXX engagements

"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation Twitter Professionals"
X Link 2025-12-05T11:12Z 99.2K followers, XXX engagements

"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation"
X Link 2025-12-05T11:44Z 99.2K followers, XXX engagements

"#GiveAway #Alert There is a lot of confusion in the market about the X% GST Rate whether ITC is available on them or not Team GSTpanacea @GstPanacea has prepared a list of items post 22-Sep-2025 with ITC and without ITC. You can donload this file after commenting "5%" in the comment. Post comment check your DM and follow steps to download the same. Name: Giveaway valid for first XXX DM's or XX hours whichever is earlier. Thanks Abhishek Raja Ram 9810638155"
X Link 2025-12-06T06:18Z 99.2K followers, 8622 engagements

"2 NEW: Table 6A1 - Game Changer Reports ITC of FY 2023-24 claimed in FY 2024-25 (till 30th Nov 2025) ⚠ EXCLUDES ITC reclaimed under Rule 37/37A (report in 6H instead) Table 6A2 = 6A minus 6A1 = Net ITC of FY 24-25 ✅ Benefit: No artificial mismatch in Table 6J anymore #ITC #GSTR9 #FY202425"
X Link 2025-12-06T14:31Z 99.2K followers, XXX engagements

"3 ITC Claimed Reversed & Reclaimed - How to Report SAME FY 2024-25: Claim Table 6B Reversal Table 7A to 7H Reclaim Table 6H ⚠ Table 6A shows TWICE the amount (claim + reclaim) Example: XXX claimed Apr'24 reversed Oct'24 (Rule 37) reclaimed Mar'25 6B: XXX 7A: XXX 6H: XXX #ITC #Rule37 #GSTCompliance"
X Link 2025-12-06T14:32Z 99.2K followers, XXX engagements

"5 Table 8A Excel vs Online - Know the Difference 📥 New: 'DOWNLOAD TABLE 8A DOCUMENT DETAILS' on dashboard Excel may show MORE records than Online: RCM supplies Normal RCM amendments IGST CGST/SGST PoS amendments Date amendments changing FY ✅ Table 8A Online is CORRECT for reporting #GSTR9 #GSTPortal"
X Link 2025-12-06T14:32Z 99.2K followers, XX engagements

"6 Table 8B & 8C - Critical Changes Table 8B = Table 6B ONLY (6H delinked) Why Reclaimed ITC doesn't reappear in GSTR 2B Table 8C: Report ITC of FY 24-25 availed FIRST TIME in FY 25-26 ❌ DON'T include claimed-reversed-reclaimed ITC in 8C ✅ Report such reclaim in Table XX only Adding to 8C creates 8D mismatch #ITC #GSTR9"
X Link 2025-12-06T14:32Z 99.2K followers, XX engagements

"7 NEW Table 8H1 & Tax Payable Changes Goods imported in FY 24-25 ITC claimed in FY 25-26: Table 8G: IGST paid on import Table 8H1: ITC claimed in next FY Table 8I: NIL difference Also report in Table XX Tax Payable (Table 9): Auto-populates from net liability in GSTR 3B Table XXX If negative No auto-population Column is EDITABLE #ImportGST #GSTR9"
X Link 2025-12-06T14:32Z 99.2K followers, XX engagements

"8 Late Fee in GSTR 9C - NEW Table XX Per Circular 246/03/2025-GST (30th Jan 2025): Late fee under Section 47(2) New Table XX added in GSTR 9C Auto-calculated by system GSTR 9: Due date Filing date GSTR 9C: GSTR X filing date OR due date (later) 9C filing date Example: GSTR X filed 5th Jan'26 GSTR 9C filed 7th Jan'26 X days late fee in GSTR X + X days in GSTR 9C #GSTR9C #LateFee"
X Link 2025-12-06T14:32Z 99.2K followers, XX engagements

"9 RCM & Previous FY ITC - Important Clarifications RCM of FY 24-25 paid in FY 25-26: Report in GSTR X of FY 2025-26 (year of payment) NOT in FY 2024-25 (Per CBIC Press Release 3rd July 2019) ITC of FY 23-24 REVERSED in FY 24-25: NOT reported anywhere in GSTR X FY 24-25 Table X captures ONLY current FY reversals #RCM #ReverseCharge #ITC"
X Link 2025-12-06T14:32Z 99.2K followers, XX engagements

"🔟 Other Key Points for FY 2024-25 🔹GSTR 1A supplies now considered for Table X & X auto-population 🔹Table 6M: Report ITC via ITC-01 ITC-02 ITC-02A 🔹Table 4G1: Only for E-Commerce Operators under Section 9(5) 🔹Non-GST purchases: Not required to be reported 🔹65% concessional rate checkbox: Removed from Table XX & XX 🔹HSN Excel: 'DOWNLOAD TABLE XX of GSTR 1/1A HSN DETAILS' available #GSTR9 #GSTFiling"
X Link 2025-12-06T14:32Z 99.2K followers, XXX engagements

"11 Quick Reference: ITC Reporting Summary Same FY Reclaim: 6B + X + 6H Next FY Reclaim (Non-Rule 37/37A): 6B + X + XX (current year) 6A1 (next year) Next FY Reclaim (Rule 37/37A): 6B + X (current year) 6H (next year) 📌 Bookmark this thread ♻ Repost to help fellow professionals #GST #GSTR9 #GSTR9C #AnnualReturn #TaxTwitter #CATweet #FY202425"
X Link 2025-12-06T14:32Z 99.2K followers, XXX engagements

"Apple iPhone is losing ground just like BlackBerry Palm or Nokia lost. People buy phones that are smarter than they are not slower. Apple is falling behind in AI and risks losing market share. Their new phones are visually indistinguishable from older models. Apple is selling yesterday's technology at tomorrow's price"
X Link 2025-12-07T13:29Z 99.2K followers, 10.1K engagements

"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation How to grow CA CS CMA Practice"
X Link 2025-12-05T11:13Z 99.2K followers, XXX engagements

"ROC filing is so technical and difficult that everyone should take a training before attempting to filing. All Branches and CPE Study circle should take a view from members and if needed arrange a session for members. I welcome any disagreement or/and contrary view"
X Link 2025-11-30T15:09Z 99.2K followers, 7537 engagements

"Indias life insurance industry recorded another month of strong expansion in November with premium growth gaining momentum following the removal of goods and services tax (GST) on select insurance products. Retail weighted received premium (RWRP) rose XX% year-on-year underscoring continued recovery in customer demand and sustained traction across private insurers"
X Link 2025-12-09T08:14Z 99.2K followers, XXX engagements

"The government told Parliament that Indias automobile sales saw a sharp jump in sales after the reduction in Goods and Services Tax (GST) rates on vehicles. According to the data shared total vehicle sales in October 2025 rose XXXX percent compared to the same month last year. India sold XXXXX lakh vehicles in October 2025 up from XXXX lakh units in October 2024"
X Link 2025-12-10T05:43Z 99.2K followers, XXX engagements

"The government said this strong growth was directly linked to the GST rationalisation move where tax rates on several vehicle categories were reduced from XX percent to XX percent"
X Link 2025-12-10T05:44Z 99.2K followers, XXX engagements

"The Delhi High Court set aside ex parte GST demand orders for FY 2017-18 and 2019-20 ruling that the petitioner was denied a fair chance to reply and be heard. The matters were remanded for fresh adjudication while the validity of related notifications remains open pending Supreme Court proceedings. #GSTUpdate #DelhiHighCourt #TaxLitigation"
X Link 2025-12-10T09:48Z 99.2K followers, XXX engagements

"Income Tax Notice-Reply Strategies Every Taxpayer Must Follow Backed by Law & Litigation Practice by Abhishek Raja Ram; 9810638155 This thread will be updated regularly. X Validate the jurisdiction limitation & legal validity of the notice to avoid Before touching the merits the legality of the notice itself must be checked. If you miss this at the reply stage its difficult to cure later. Key checks: Under which section is the notice issued ➡142(1): enquiry / calling for details ➡143(2): scrutiny notice ➡148 / 148A: reassessment ➡133(6): information gathering ➡271 270A 274: penalty notices"
X Link 2025-11-25T11:53Z 99.2K followers, 23.4K engagements

"Determination of Valuation Under GST Rules. Rule 27: Value of supply of goods or services where consideration is not wholly in money Key Points / Method of Valuation: ➡Value = Open market value (OMV) ➡If OMV not available Value of supply of like kind and quality ➡If not determinable Rule XX or Rule XX (cost-based or residual method)"
X Link 2025-12-05T10:19Z 99.2K followers, 9172 engagements

"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation Chartered Accountants"
X Link 2025-12-05T11:44Z 99.2K followers, 2067 engagements

"🚨GSTR 9/9C Twitter Complete Thread for FY 2024-25 based on both FAQs (Oct & Dec'25) Save this thread and read till the end. Thanks ARR Significant changes this year: NEW Table 6A1 for previous FY ITC Table 8B delinked from 6H NEW Table 8H1 for import ITC Late fee Table XX in GSTR 9C XX% concessional rate checkbox removed Due Date: 31st Dec 2025 #GST #GSTR9 #AnnualReturn #TaxCompliance"
X Link 2025-12-06T14:31Z 99.2K followers, 2257 engagements

"Update your library: 2025 judgments. Is ITC Reversal justified when the Supplier was Registered During the Transaction Research by: Abhishek Raja Ram; 9810638155 X. Saniya Traders vs Additional Commissioner Grade X - Allahabad High Court Writ Tax No. 1743/2024; 03-Dec-2025 :: (2025) XX TaxReply 15179 The High Court quashed Section XX orders reversing input tax credit and imposing tax interest and penalty. The supplier was a registered dealer filed GSTR-1 and GSTR-3B and tax was paid via banking channels. Authorities ignored GSTR-2A/3B evidence. Without evidence of fraud or nonmovement of"
X Link 2025-12-09T01:39Z 99.2K followers, 2797 engagements

"State-run Life Insurance Corporation of India (LIC) posted XX% growth in November supported by a favourable base while private-sector insurers grew XX% maintaining their lead in overall expansion. Among large private players SBI Life reported the strongest performance with a XX% rise in premiums. Max Life and HDFC Life followed with XX% and XX% growth respectively while ICICI Prudential Life grew about 13%. Bajaj Allianz Life continued to outpace the broader market with XX% growth. Tata AIA Life and Aditya Birla Sun Life Life each expanded XX% while Canara HSBC Life grew 26%"
X Link 2025-12-09T08:14Z 99.2K followers, XXX engagements

"SCN cannot be vague lacking detail or unintelligible. The grounds must be clearly articulated to allow the noticee a proper opportunity to respond as held in Brindavan Beverages (P.) Ltd by Supreme Court"
X Link 2025-12-09T10:43Z 99.2K followers, XXX engagements

"GST Registration once granted is permanent. It is the department that needs to prove why it has to be canceled not otherwise. Let that sink in"
X Link 2025-12-09T12:36Z 99.2K followers, 8578 engagements

"#gstupdate #gst_Litigation #ITC #GST_Refund #GST_Valuation The GST Point"
X Link 2025-12-05T11:13Z 99.2K followers, 1105 engagements

"An evening spend good with old friends. An evening with no discussion on Taxes or Indian Economy but discussing 80's and 90's. Got to know about many friends.where they are. Best evening"
X Link 2025-12-10T16:29Z 99.2K followers, 2795 engagements

@abhishekrajaram
/creator/twitter::abhishekrajaram