RK GST Helper

🚨 URGENT: GST Portal Issue Before 20 Feb GSTR-3B Due Date

As many taxpayers attempt to file January 2026 GSTR-3B, several portal-level restrictions are being reported — despite the GSTN advisory dated 30 January 2026 allowing flexibility in ITC utilisation.

⚠ Reported Issues on Portal:

• SGST ITC not getting utilised towards IGST liability despite sufficient balance
• System forcing complete CGST exhaustion before allowing SGST set-off (Error Code: LG9079)
• Certain auto-populated tables appearing locked / non-editable
• Increased risk of last-minute interest due to system constraints

📌 What the Advisory Clarified (30 Jan 2026)

After exhausting IGST credit, taxpayers are allowed to utilise CGST and SGST in any sequence towards IGST liability.

If the portal restricts this sequence — it appears to be an operational system issue, not a legal non-compliance.

💡 Practical Safeguards for Taxpayers & Advocate's:

✔ Refresh / re-login / try different browser
✔ Take screenshots of: – Electronic Credit Ledger
– Set-off computation
– Error codes (especially LG9079)
✔ Raise grievance ticket quoting advisory dated 30.01.2026
✔ Maintain working papers showing intended utilisation

⚖ Important:

Interest under Section 50 should not arise due to system-level restrictions where credit was validly available.

Documentation is critical.

📢 Are you facing LG9079 error today?

Comment your experience below 👇

Let’s track this collectively.
゚

🚨 Myth vs Fact: E-Way Bill & 50 KM Rule
Myth:

“If goods are transported within 50 km, E-Way Bill is not required.”
❌ False

✅ Correct Rule (As per GST Law)
🔹 E-Way Bill is mandatory when the consignment value exceeds ₹50,000
🔹 Distance (1 km or 500 km) does not matter

🤔 Then where does the 50 KM rule apply?
The 50 km relaxation is only for Part-B (Vehicle Details) in specific cases:
✔ Movement within the same state
✔ From consignor to transporter or vice versa
✔ Distance is within 50 km

👉 In such cases, Part-B may not be required,
but E-Way Bill generation is still compulsory (if value > ₹50,000).

🎯 Final Takeaway
Value decides E-Way Bill, NOT distance.
₹50,000+ consignment = E-Way Bill Required, even for 1 km transport.

“Distance doesn’t matter. Value triggers the E-Way Bill!”
゚

🚨 Don’t Let Your GST Appeal Become TIME-BARRED! 🚨

Under Section 107 CGST Act:

✅ 3 months from communication of order
✅ Maximum 1 month condonable delay
❌ After 120 days – Appeal is dead in most cases

High Courts are clear – statutory timelines cannot be stretched casually.

🔎 Pro Tips from RK GST Helper

• Track communication date (not just order date)
• File early – avoid last-day portal risks
• If delayed, file condonation within that extra 1 month
• Maintain medical / technical evidence properly

⚠ Limitation is procedural — but consequences are substantive.

Save this post. Share with clients. Deadlines don’t forgive.

Disclaimer: Educational post only. Limitation issues are fact-specific. Consult your tax professional before acting.

゚ Adv Rajan Pandey