GST ASMT – 10
[See rule 99(1)]
Notice for intimating discrepancies in the return after scrutiny
No.: STO- WARD EAST OR WEST NUMBER/GST/2017-18/Return Scrutiny/2013-24 /B-368 DT: 04/07/2023.
To,
GSTIN: Party A GST Number Name: PARTY A
Address: REGISTER ADDRESS OF PARTY A
Tax period: JULY 2017 – MAR 2018 F.Y.: 2017-18
Sub. : Scrutiny of the returns filed by you for the period 2017-18
Ref. : (1) Returns in Form-GSTR-3B, Form-GSTR-1 and Form-9 filed by you for the Period 2017-18.
This office has scrutinized the above referred returns filed by you for the period FY 2017-18 as per the provisions of section 61(1) read with rule 99(1) of the GST Act-2017. On the basis of the scrutiny of the returns filed by you, the following discrepancies are found-
PARAMETER-00103 ( RFR_ADDITIONAL_LIABILITY ): It is related to differential tax payable on account of additions or amendments to any supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A Table 9B and Table 9C of GSTR-1 of April onwards of next financial year. Table 14 of GSTR 9.
As per Table no 10 of GSTR 9 filed by you, for the period 2017-18, you have disclosed Supplies/tax declared through amendments as follows:
| Description | Taxable Value | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Supplies / tax declared through Amendments (+) (net of debit notes) | 7744273 | 0 | 696985 | 696985 | 0 | 1393969 |
| Total | 7744273 | 0 | 696985 | 696985 | 0 | 1393969 |
As per Table 14 of GSTR 9 filed by you, for the period 2017-18, you have paid differential tax on account of declaration in table no. 10 & 11 is as follows,
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Differential tax paid on account of declaration in table no. 10 & 11 | 0 | 334615 | 334615 | 0 | 669229 |
| Total | 0 | 334615 | 334615 | 0 | 669229 |
After comparing above mentioned both tables, it seems that you have paid lesser tax liability as per table No 14 of GSTR 9 compared to tax liability disclosed in table No 10 of GSTR 9 as presented herein below.
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Supplies / tax declared through Amendments (+) (net of debit notes) | 0 | 696985 | 696985 | 0 | 1393969 |
| Differential tax paid on account of declaration in table no. 10 & 11 | 0 | 334615 | 334615 | 0 | 669229 |
| Difference between tax lability disclosed as per table 10 of GSTR 9 & differential tax liability paid as per table 14 of GSTR 9 | 0 | 362370 | 362370 | 0 | 724740 |
You are hereby directed to explain the reasons for the aforesaid discrepancies within 30 days from the receipt of notice in From-ASMT-10. Suppose no explanation is received by the aforesaid period. In that case, it will be presumed that you have nothing to say in the matter and proceedings in accordance with law may be initiated against you without making any further reference to you in this regard.
(Officer Name)
Place: Mumbai State Tax Officer,
Date- 04.07.2023 (EAST/WEST_No) Nodal
Reply
To,
Officer name
State Tax Officer.
East/West Ward No.
Div Number, Mumbai.
Date: – 13/07/2023
Dear SIR,
Sub: Scrutiny of the return filed in form Gstr-3B, Gstr-1 and
Gstr-9 for the period 2017-18
GST No. GSTIN: Party A GST No.
Ref: Notice Reference Number, F.Y.: 2017-2018
This is to acknowledge the Intimation Notice for the captioned financial year passed by your good U/s 61 of GST Act & U/r 99(1) on 04/07/2023.
This intimation notice is regarded to 2017-18 tax declared through amendments in 2018-19 period. Erroneously we were uploaded some wrong amounts in Gstr-9 in Table 10 undersupplies/tax declare through amendments.
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Table 10 Supplies / tax declared through Amendments (+) (net of debit notes) | 0 | 696985 | 696985 | 0 | 1393969 |
Similarly, we were Erroneously shown wrong amount in Gstr-9 in table 14 under Differential tax paid on account of declaration in table no. 10 & 11.
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Table 14 Differential tax paid on account of declaration in table no. 10 & 11 | 0 | 334615 | 334615 | 0 | 669229 |
Hence this difference has occurred.
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Difference between tax lability disclosed as per table 10 of GSTR 9 & differential tax liability paid as per table 14 of GSTR 9 | 0 | 362370 (696985-334615 = 362370) | 362370 (696985-334615 = 362370) | 0 | 724740 |
But actual data is given below and We have shown in the Gstr-1 tax declared through Amendments. This Amended bill have shown in GStr-1 in a April month.
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Table 10 Supplies / tax declared through Amendments (+) (net of debit notes) | 0 | 362370 | 362370 | 0 | 724740 |
And As per table 11 that is Supplies / tax reduced through Amendments (-) (net of credit notes) is 0.
And as per table 14 actual data should be as per table given below.
But we were told that this amount of tax declaration should happen in Gstr-9: 7,24,740. However, the same has been represented erroneously in Table 14 as 6,69,229.
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Table 14 Differential tax paid on account of declaration in table no. 10 & 11 | 0 | 362370 | 362370 | 0 | 724740 |
| Description | Integrated tax | Central tax | State/UT tax | Cess | Total Tax |
| Difference between tax lability disclosed as per table 10 of GSTR 9 & differential tax liability paid as per table 14 of GSTR 9 | 0 | 0 | 0 | 0 | 0 |
Hence after that no any difference will appeared.
As per table 14 that is Differential tax paid on account of declaration in table no. 10 & 11 Rs. 7,24,740 we have already paid Via voluntary Payment Date As on 13/12/2019 V, Reference No __________________/ __________is Rs.7,43,356 including 18,616 interest.
Sir above issues was arises in our assessment dated 28-12-2022. and same has been verified by the department and order has been passed in favor of us after scrutiny made by the department except there is issue of interest charged on us.
same interest order has been reapplied for rectification to the department by us.
We hope above information will suffice to your requirements and clarification.
Please feel free to revert back in case of having any further clarification.
Kindly acknowledge the receipts.
Thanking you,
Yours Truly,
