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(See Online Notice) :: No. Form GST Asmt - 10

The State GST Department has issued a notice to Shamsudheen Ali regarding discrepancies found in his GST returns for the period July 2017 to March 2018. The notice highlights an excess claim of input tax credit (ITC) amounting to Rs. 5370.38, the lack of justifiable tax payments, and late filing of returns, requiring a response by 22/10/2020 to avoid further legal action. The taxpayer is advised to pay the necessary amounts and interest using Form DRC-03 and respond to the discrepancies outlined.

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Adv Shibitha Sumesh
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39 views2 pages

(See Online Notice) :: No. Form GST Asmt - 10

The State GST Department has issued a notice to Shamsudheen Ali regarding discrepancies found in his GST returns for the period July 2017 to March 2018. The notice highlights an excess claim of input tax credit (ITC) amounting to Rs. 5370.38, the lack of justifiable tax payments, and late filing of returns, requiring a response by 22/10/2020 to avoid further legal action. The taxpayer is advised to pay the necessary amounts and interest using Form DRC-03 and respond to the discrepancies outlined.

Uploaded by

Adv Shibitha Sumesh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Office of the State Tax Officer

State GST Department


Mini Civil Station ,Tirurangadi
Malappuram Dt. – 676 306
Ph: 0494 - 2465985
E-mail ID: [email protected]
No. (See online notice)

FORM GST ASMT – 10


[See Rule 99(1)]
Date: 23/09/2020
To

GSTIN : 32AZBPA7555Q1Z5

Name : SHAMSUDHEEN ALI

Address : AL GHAZALI PATHRAPPURA


KP 8/2255, 8/2255 A,TO 2255F,,KONDOTTY,
OPP MOYINKUTTY VAIDYAR SMARAKAM,
MALAPPURAM, KERALA, 673638

Tax Period : July 2017 to March 2018 F.Y.: 2017-18

NOTICE FOR INTIMATING DISCRIPANCIES IN THE RETURN AFTER SCRUTINY


(Section 61 of CGST/KSGST Act 2017)

This is to inform that during scrutiny of the return for the tax period referred above, the
following discrepancies have been noticed:-

1.On verification of the ITC availed in return filed by you in Form GSTR-3B and the ITC
available in Form GSTR-2A on inward supplies effected from registered dealers, it is noticed
that you have availed an excess ITC of IGST of Rs. 5370.38 during the period July 2017 to
March 2018. As per Section 16(2)(c) of the CGST/SGST Act 2017, no registered person shall be
entitled to the credit of any input tax credit unless the tax charged in respect of such supply has
been actually paid to the Government Hence you are liable to payback the ITC claimed in excess
of the ITC reflected in GSTR-2A amounting to Rs. 5370.38 with interest applicable u/s 50(3) of
the Act, from the date of availing the ITC for the period in which the discrepancy has been
noticed, till the date of reversal.
2. Further, on verification of the payment details, it has been noticed that out of the total tax paid
during F.Y 2017-18, the payment made by debiting Electronic Cash Ledger is nil, all payments
are made by utilising input tax credit and it is not justifiable as the rate of tax on inward supply
and outward supply of the commodities dealt with is one and same. Hence an explanation has
been sought from you to justify the payment of tax by utilising input tax credit only.
3. On verification of your records, no proportionate outward supply is seen compared to inward
supply for the aforesaid period.
4. Further, it has been noticed that you have filed the returns in Form GSTR-3B for the months
July-2017 and August-2017 after the due date and no interest has been paid at the time of filing
of said returns. Hence you are liable to pay interest @ 18% p.a u/s 50 of the Act, on the delayed
payment of tax.

Under these circumstances, you are hereby advised to pay the amounts in respect of above
mentioned cases using Form DRC-03 with applicable interest as provided under Section 50 of
CGST / KSGST Act 2017 and furnish reply in Form GST ASMT-11.
OR
If you have any contention to the above ascertainment, you are hereby directed to explain
the reason for the aforesaid discrepancies by 22/10/2020. If no explanation is received by the
aforesaid date, 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 in this
regard.

Sd/-
SUNIL KUMAR.V
State Tax Officer
Tirurangadi.

(Note:The online notice has been sent to the regd E-mail id of the tax payer .Hence the date
provided in the notice is to be treated as the date of service of notice.)

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