How to avoid Trouble in Scrutiny of GST Returns.


How to avoid Trouble in Scrutiny of GST Returns..


There are many notices which are issued for scrutiny of GST Notice.
There are a total of 15 areas / mistakes which the taxpayer must verify while complying with the GST Notices in such cases:
  1. Excess outward tax in GSTR-1 compared to GSTR-9 /GSTR-3B
  2. Excess Outward tax in E-Way Bills Compared to GSTR-3B
  3. In-eligible ITC claimed from GSTR-3B Non-filers
  4. Excess ITC claimed in GSTR-9/3B which is not confirmed in GSTR-2A or 8A of GSTR-9
  5. In-eligible ITC claimed from RC is canceled suppliers
  6. In-eligible ITC claimed from non-genuine taxpayers (NGTPs) whose RC is canceled ab-initio
  7. Less turnover is shown in GSTR-1 compared to GSTR-8 (TCS)
  8. Less turnover is shown in GSTR-3B compared to GSTR-7 (TDS)
  9. Less RCM liability disclosed in GSTR 9/3B/4 than shown by suppliers in GSTR-1
  10. ITC claims after the last date of availing of ITC as per section 16(4) GSTR-3B
  11. ITC on purchase invoices uploaded by the supplier in GSTR-1 filed after the last date of availing -section 16(4)
  12. Interest on delayed payments made with GSTR 3B
  13. Excess IGST on imports shown in GSTR_6E vs. ICEGATE data
  14. Excess ISD ITC availed in GSTR9_6G Vs GSTR 2A_ISD
  15. Excess RCM ITC GSTR9_6CDF than liability shown in GSTR  9_4G