CBIC Released the Guidelines for the recovery of tax in case of tax short paid in GSTR 3B from the output liability declared in GSTR 1

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 CBIC Released the Guidelines for the recovery of tax in case of tax short paid in GSTR 3B from the output liability declared in GSTR 1

1) A Communication to be issued to TP for the reason for the difference and time for the explaination for such difference
2) if explaination is not found satisfactory or TP dont reply of commmunication, then recovery can be made by Revenue.
The copy of the guidelines is as under:

CBIC Released the Guidelines for the recovery of tax in case of tax short paid in GSTR 3B from the output liability declared in GSTR 1

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