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GSTAM-ANNEXURE–X.

LETTER TO BE WRITTEN BY THE REGISTERED PERSON UNDER SECTION 73(6)

OF THE CGST ACT, 2017,

To,

The Commissioner of GST and Central Excise

GST Audit Commissionerate, Coimbatore.

Sir,

Subject : Letter given for waiver of show cause notice in terms of

Section 73(5) of the CGST Act, 2017 - Reg.
***********

We, M/s. …………………GSTN ……………Address……………….., falling the

jurisdiction of …………………. Range, …………………. Division, Salem GST and Central
Excise Commissionerate, do hereby state and request as under :-

2. As per the provisions of Section 73(5) of the CGST Act, 2017, where
any GST has not been levied or paid or has been short levied or short paid or
erroneously refunded, the person, chargeable with the GST, may pay the amount
of such Tax before service of notice on him under sub-section(1) of Section 73
and inform the GST officer in writing in terms of sub section (5) of section 73,
who, on receipt of such information shall not serve any notice in respect of the
amount so paid.

3. During the course of verification of our records/returns, by the Audit

Group-IV, Office of the Assistant Commissioner of GST and Central Excise, Salem
Audit Circle, Salem under Coimbatore Audi t Commissionerate, it is observed
vide letter in GATD/CnG/ADT/GST/……../2022–Gr3-CGST-ADT-CIR-3-SLM-ADT-
COIMBATORE dated 17.11.2022 that there is a short payment / non levy / non -
payment of GST / wrong availment of ITC / non-reversal of ITC on account of
reasons mentioned below:-

(i) Observation-1 : Wrong availment of Input Tax Credit due to mismatch

GSTR-2A during the period from July 2017 to March, 2018 – Tax involved –is
Rs.13,66,659/-.The supplier has not filed the GSTR-1/wrongly disclosed the

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same under B2C in the GSTR-1 filed and hence, it is not reflecting in our GSTR-
2A. We have also paid taxable value along with tax. However, in order to compile
the department request, the said amount has been paid vide DRC-03 by debiting
in electronic credit ledger. Since sufficient balance is maintained in our electronic
credit till the date of payment / reversal, as per section 50(3) read with rule 88B
of CGST Rules, we have not paid the interest.

(ii) Observation-2: ……………………………………………- Tax involved Rs.41,155 /-.

The same was omitted to be done due to ignorance/inadvertence. The said
amount has been paid now vide DRC-03 by debiting in electronic credit ledger.
Since sufficient balance is maintained in our electronic credit till the date of
payment / reversal, as per section 50(3) read with rule 88B of CGST Rules, we
have not paid the interest.

(iii) Observation-3 : Non-payment of GST under RCM on legal services

received during the year 2018-19 and 2019-20 - Tax involved Rs.48,924 /-. The
same was omitted to be done due to ignorance/ inadvertence. The said tax
amount along with interest has been paid now vide DRC-03.

(iv) Observation-4 : Non-payment of GST under RCM for services provided by

Govt. Local Authority during the year July, 2017 to March, 2020 - Tax involved
Rs.2,60,298/-. The same was omitted to be done due to ignorance/
inadvertence. The said tax amount along with interest has been paid now vide
DRC-03.

Observation-5: ……………………. Tax involved Rs.2,91,305/-. The counter party has

not been in a position to provide the documents required when called for. Hence,
the differential portion between concessional rate and actual rate, amounting to
Rs.2,91,305 /-along with interest has been paid now vide DRC-03.

4. We have agreed to the above points raised during verification of audit

and have paid the said amounts of tax in cash and / or reversed the ITC and also
paid the applicable interest, wherever required. The payment details are
furnished below:-

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Observ DRC-03 / Electronic

ation Tax Interest Interest Cash / Credit Ledger /
Tax Paid
No. involved Involved Paid Debit Entry No. & Date

1.

2.

3.
For Payment details,
4. refer Annexure to
this letter.
5.

Total

5. In terms of the provisions of Section 73(6) of the CGST Act, 2017, we

request that the demand show cause notice may not be issued to us in this case
and no penalty may be imposed on us as the above short levy / short payment /
non levy / non-payment / wrong availment of ITC are not intentional on our part.

6. We request that the above issues may be treated as closed with this
letter since we have complied with the provisions of the GST law. It is hereby
confirmed that his amount is paid voluntarily and no appeal will be filed against
such payment or we will not claim any refund in future.

Yours faithfully,
Date : .11.2022
Place :
Signature of CEO / Director / Authorised Signatory
(Name & Designation)
M/s……….

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