GSTIN: 33ABGFM8067J1ZX/2018-2019 Office of the INS No.09/2018-2019 Assistant Commissioner (ST ) , Tax period : JUNE.2018 to Jan.2019 (Enforcement ), Hosur ( 02-06-2018 to 09-01-2019) Dated : 11-04-2019. Notice under Section .122(1) of Tamil Nadu Goods and Services tax Act, 2017 122(1) of the Central Goods and Service Tax Act’2017 Notice under Section . read with Section .6 of The Central ‘Goods and Services Tax Act,2017 and Notice under Section 20 of the Integrated Goods and Service Tax Act2017- 1. Take notice that , your business premises in the name and style of business as Tvi.Metal Craft (herein after referred as dealers ), at Shop No.2, Sy. No. 21/1A, Anumepalli Agraharam Village , Zuzuvadi Panchayat , Hosur — 635126 a migrated Tax payer under Goods and Service Tax Act 2017 in GSTIN ; 33ABGFM8067J1ZX_ has been inspected on 09-01-2019 by the undersigned along with the officials assigned for the inspection as per the authorization issued by the Joint Commissioner (ST ),(Salem ) in INS 1 SI No.09/2018-2019 dated : 08-01-2019 for the reason to believe that , the dealers have generated fake/false Tax invoices and e waybills without movement of goods. During the course of inspection at the business premises was found locked. Subsequently, the custodian of the business premises has came down and open the business premises at 5.30 PM . since books of accounts were not maintained and produced as required under Section .35 of Tamil Nadu Goods and Service Act.2017 read with Rule .56 ‘of Tamil Nadu Goods and Services Tax Rules .2017 .During the course of inspection on 09-01-2019 statement also obtained from the person in charge of the business premises.2 2. The dealers have filed self assessed monthly returns in the return in Form GSTR | and GSTR 3B for the Tax period from April.2018 to Feb .2019 as required under section .39 of Tamil Nadu Goods and Service Tax Act.2017 Read with Rule.59 of Tamil Nadu Goods and Service Tax Rules.2017 . 3. The turnover reported as per the self assessed tax return in Form GSTR 3B for the Tax period from April .2018 to Feb.2019 is summarized as under . 1, | Total Taxable turnover reported for the Tax | Rs.412,69,20,338- period from April .2018 to Feb.2019 2. | Tax due IGST Rs.19,35,74,546- SGST Rs.27,46,35,583- CGST Rs.27,46,35,583- Total Tax due Rs.74,28,45,712- 3._| Input tax credit claimed IGST Rs.19,23,48,445- SGST Rs.27,46,35,583- CGST Rs.27,45,39,456- Total Input tax credit claimed Rs.74,15,23,484- Net payable Rs.13,22,228- Paid Rs.13,22,228- Balance payable as per self assessed return __| Nil 4, In support of the above self assessed return , the dealers ought to have maintain the following books of accounts at the principal place of business as enumerated under Section .35 of Tamil Nadu Goods and Service Tax Act.2019, “ Every Registered person shall keep and maintain , at his principal business as mentioned in the certificate of registration , a true and correct account of — > a, Production or manufacture of Goods > b. Inward and outward supply of goods or services or both > c. Stock of goods > d.Input tax credit availed > e, Out put tax payable and paid and > f. Such other particulars as may be prescribed .Rule.56 of Tamil Nadu Goods and Service Tax Rules.2017 enumerates that Rules .56 (4) :- Every registered person, other than a person paying tax under section .10, shall keep and maintain an account containing , the details of Tax payable ( including tax payable in accordance with the provision of sub — section (3) and Sub Section (4) of Section (9) ) , tax collected and paid , input tax , input tax credit claimed , together with a register of tax invoice , credit notes , debit notes , delivery challan issued or received during any tax period . Rule.56(5) : - Every Registered person shall keep the particulars of :- (a)Name and complete address of supplies from whom he has received the goods or services chargeable to tax under the Act; (b)Name and complete address of the person to whom he has supplied goods or services , where required under the provision of this chapter ; (c) The complete address of the premises where goods are stored by him , including goods stored during transit along with particulars of the stock stored therein , Rule.56(7):- Every registered person shall keep the books of accounts at the principal of place of business and books of accounts relating to additional place of business mentioned in his certificate of registration and such books of accounts shall include any electronic form of data stored on any electronic device . 5.But the dealers have failed to keep and maintain the above books of accounts at the business premises . In the absence of books of accounts , the documents filed by the dealers was taken up for verifications . The dealers has filed monthly retums in GSTR 1 , 3B and also they have generated E way bills for the tax period from June .2018 to Jan .2019 . (02-06-2018 to 09-01-2019 ) These documents were filed by the dealers themselves and verification of those self assessed records was carried out . And also a complete verification of E waybills was done in order to cross