Office of : State Tax Officer
Jurisdiction : MUMBAI_NORTH_WEST:Maharashtra, State/UT : Maharashtra
Reference No. : _________Date : 28/12/2022
To
GSTIN/ID : _____________________Name : _____
Address :
SCN/Statement Reference No. : _______________
Date : 29/08/2022
Tax Period : APR 2018 – MAR 2019 F.Y. : 2018-2019
Order under section 73
A show cause notice/statement referred to above was issued to you u/s 73 of the Act for reasons stated therein. Since, no payment has been made within 30 days of the issue of the notice by you; therefore, on the basis of documents available with the department and information furnished by you, if any, demand is created for the reasons and other details attached in annexure
Please note that interest, if any, has been levied up to the date of issue of the order. While making payment, interest for the intervening period between date of order and date of payment, shall also be worked out and paid along with the dues stated in the order.
In case any refund is arising as per the above order, please claim the same by filing application in the prescribed form.
Demand Details :-
(Amount in Rs.)
| Sr. No. | Tax Rate (%) | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 1 | 0 | 0.00 | APR 2018 | APR 2018 | CGST | NA | 0.00 | 1,04,840.00 | 0.00 | 0.00 | 0.00 | 1,04,840.00 |
| 2 | 0 | 0.00 | APR 2018 | MAR 2019 | SGST | NA | 0.00 | 1,04,840.00 | 0.00 | 0.00 | 0.00 | 1,04,840.00 |
| Total | 0.00 | 2,09,680.00 | 0.00 | 0.00 | 0.00 | 2,09,680.00 | ||||||
You are hereby directed to make the payment by 28/03/2023 failing which proceedings shall be initiated against you to recover the outstanding dues.
Signature Name : Designation : Jurisdiction :
FORM GST DRC – 07
[See rule 142(5)] Summary of the order
Reference No. : __________________ Date : 28/12/2022
- Tax Period :- APR 2018 – MAR 2019
- Issues involved :- Excess outward tax in GSTR 1 compared to GSTR 9/GSTR 3B
- Description of goods / services :-
| Sr. No | HSN | Description |
| – | – | – |
- Details of demand :-
(Amount in Rs.)
| Sr. No | Tax Rate (%) | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| 1 | 0 | 0.00 | APR 2018 | APR 2018 | CGST | NA | 0.00 | 1,04,840.00 | 0.00 | 0.00 | 0.00 | 1,04,840.00 |
| 2 | 0 | 0.00 | APR 2018 | MAR 2019 | SGST | NA | 0.00 | 1,04,840.00 | 0.00 | 0.00 | 0.00 | 1,04,840.00 |
| Total | 0.00 | 2,09,680.00 | 0.00 | 0.00 | 0.00 | 2,09,680.00 | ||||||
You are hereby directed to make the payment by 28/03/2023 failing which proceedings shall be initiated against you to recover the outstanding dues.
Reply: Application for rectification of Order
The notice was issued in the form of ASTM-10; however, we did not submit the reply in the form of ASMT-11 within time, Hence DRC-01 NOTICE was issued to me on 29/08/2022. But this intimation no tice, we were already paid in 2018-19 with interest, and these paid amounts we attached and verified with DRC 01 and a copy of DRC 03. But after that only removed tax amount from the notice. And inte rest amounts have not been removed, but this interest is an intervening period between the date of order and the date of payment. we were already paid interest in 2018-19; hence, we want to rectification in the amo unts of interest with no payable
