Here is a compilation of the Some of the Common Reason for issuing GST Notices

 

1  Mismatch in details reported between GSTR-1 & GSTR-3B: scrutiny notice

2  Differences in Input tax credit claims made in GSTR-3B vis-a-vis GSTR-2A

3  Delay in filing of GSTR-1 and GSTR-3B consecutively for more than six months

4  Inconsistencies in reporting of Exports in GSTR-1 with information available on ICEGATE. For example, Shipping Bill or the Bill of export lodged on ICEGATE but not reported in GSTR-1

5  Inconsistent declaration in GSTR-1 and e-way bill portal

6  Non-payment of GST liability (tax) or the short-payment of the tax with or without the intent to defraud

7  The Input tax credit is wrongly availed or utilized

8  GST Refund is wrongly made with or without the intent to defraud

9  Where a business is liable but has failed to obtain GST registration and not discharged the tax and other liabilities under the GST

10  For furnishing any information related to records to be maintained by a taxpayer

11 Conduct of the audit by tax authorities

12  Where information return was required to be furnished before tax authorities, but not submitted within the time limit stipulated

13  Non-reduction of prices due to reduced GST Rates with effect from the date notified by CBIC: GST Profiteering