GST Department getting ready for assessment | Saral Tax India | सरल टैक्स इंडिया

GST Department getting ready for assessment


GST Department getting ready for assessment proceedings as unlocking unfolds and economic activity increases. Assessees are getting commun...

GST Department getting ready for assessment proceedings as unlocking unfolds and economic activity increases.

Assessees are getting communications from the GST department along with system generated excel files showing various variances in different documents for the year 2017-18 like differences in
2) GSTR 3b Vs 2A and
3) GSTR1/3B Vs GSTR 9

The department is generally issuing notices which reads as under-
  • 'GST scrutiny issues communicated by EIU for the period 2017-18 is forwarded herewith (find attachment) for your information.'
  • In such communication, neither any section is mentioned nor what is required is mentioned in the communication from the department.
  • As the communication has been sent by the concerned jurisdictional officers of GST, the assesses have to respond to that. Normally all the responses to notices etc. should be filed online through login however this type of communication is being sent through the mail and the response may also be sent through the mail.
Some of the reasons for the communications from GST department after analysis by Economic Intelligence units are summarized below:
  • Some issues in GST Data filed by Assessees:
  • In-eligible ITC claimed from non-genuine taxpayers (NGTPs) whose RC is cancelled ab-initio
  • Excess outward tax in GSTR 1 compared to GSTR 9/GSTR 3B
  • In-eligible ITC claimed from GSTR 3B Non-filers
  • Excess ITC claimed in GSTR 3B/9 which is not confirmed in GSTR 2A or 8A of GSTR 9
  • In-eligible ITC claimed from RC is cancelled suppliers
  • Less RCM Liability disclosed in GSTR 9/3B/4 than shown by suppliers in GSTR-1
  • ITC claims after the last date of availment of ITC as per section 16(4)- GSTR 3B
  • ITC on purchase invoices uploaded by supplier in GSTR 1 filed after last date of availment -section 16(4)
  • Interest on delayed payments made with GSTR 3B
  • Excess IGST on Imports shown in GSTR9_6E Vs. ICEGATE data
  • Excess ISD ITC availed in GSTR9_6G Vs GSTR 2A_ISD
  • Excess RCM ITC in GSTR9_6CDF than liability shown in GSTR 9 _4G
The source of information and views expressed are from departmental websites and by professionals on social media platforms.



Saral Tax India | सरल टैक्स इंडिया: GST Department getting ready for assessment
GST Department getting ready for assessment
Saral Tax India | सरल टैक्स इंडिया
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