How to avoid Trouble in Scrutiny of GST Returns.

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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

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