DETAILED STATEMENT OF CLARIFICATION :

1) Submission of GSTR-9C : It is humbly submitted that my Total Annual Turnover of Rs

20,83,350/- [for Fin. Yr. 2017 – 18 (inclusive of April – June quarter)] was well below the
specified limit for mandatory Audit by Chartered Accountants, hence GSTR-9C is not applicable
in my case.

2) Submission of DRC-03 : At the time of preparation of Annual Return GSTR-9 in April 2019,
an amount of Rs 8460/- was detected as missed out IGST while Filing GSTR-3B for January
2018. This amount was voluntarily deposited by me wide CPIN 19040900159986 on
09.04.2019 along with interest thereon of Rs 2369/- [Total Rs 10829/-]. Efforts to File DRC-03
were repeatedly failing due to technical problems of GSTN website. After sustained follow up
efforts, DRC-03 was finally successfully filed on 09.09.2019 vide ARN/RFN
AD090919002991M. In the meantime, GSTR-9 was successfully filed on 11.04.2019. Copy of
DRC-03 is enclosed for your ready perusal & reference. [Annexure – 1].

3) Error in Taxable amount between GSTR-3B & GSTR-1. After detailed review of Bill wise &
month wise data, it is humbly submitted that
a) The amount of Rs 40,000/- as Professional Fee [for Bill No. MAR 18061 dated 06.03.18]
was included in GSTR-3B dated 05.03.18 for Feb 2018. This was done to limit any
possible default for GST payment on 30.03.2018 for Bills to be issued in March 2018 [but
payment to be received after this date in 2018 – 19]. It may be mentioned that my
Proprietorship Firm is very small. Hence Total Taxable Income of Rs 233,000/- was Filed
by mistake [instead of Taxable Income of Rs 193,000/- in GSTR-3B for Feb 2018 AND
Advance deposit of Rs 7200/- (on Rs 40,000/-) in Electronic Cash Ledger] and GST of Rs
41940/- [instead of Rs 34,740/- as Tax & Rs 7200/- as Advance deposit in Electronic Cash
Ledger] was deposited for Feb month. It is humbly submitted that Bill No. 18061 [for
Professional Fee of Rs 40,000/-] was issued to M/s Lava International Ltd. Noida [GSTN
Registration No.09AABCL5987H1Z0] on 06 March 2018.
b) It is humbly submitted that the above resulted into the inadvertent error of including
the same Rs 40,000/- as Taxable Income [WITHOUT BILL detail] in GSTR-3B for
February AND as Bill No. 18061 in March 2018 also.
c) I humbly submit that the above fact may be easily verified by your Authority that the
customer may have availed ITC for Bill 18061 dated 06.03.2018 ONLY.
d) In view of the above facts, I humbly request you to kindly condone the inadvertent error in
GSTR-3B for Feb 2018.

4) It is humbly submitted that ITC was not availed by me during the year [2017-2018].

5) Para wise reply :

Para – 1 – Excess amount of Rs 40,000/- [in GSTR-3B] may be condoned & rectified as
explained in Para 3 above.
Para – 2 – GSTR-9C has not been Filed by me since it is not applicable due to threshold limit.
Para – 3 – DRC-03 was filed on 09.09.2019 [Please see Annexure – 1] after depositing this tax
amount with interest thereon.
Para – 4 – GSTR-9C has not been Filed by me since it is not applicable due to threshold limit.
Para – 5, Para – 6, Para – 7, Para – 8, Para – 9, Para -10 are not applicable.
Para – 11 – No ITC was availed during the year. GSTR-9C has not been Filed by me since
it is not applicable due to threshold limit.
Para – 12 – is not applicable because I have not claimed any Refund.

I trust, you will appreciate circumstances of the inadvertent mistake & condone the same.

Thanks

[DEVINDER SHEEL JAIN]

GSTN 09AAAPJ1558Q1ZA