ASMT-10

[See Rule 99 (1)]

Reference Number: 09BPWPS4415K1Z1/18-19/61
To,
Legal Name: DILIP KUMAR SINGH
Trade Name: PARTH PACKAGING
GSTIN: 09BPWPS4415K1Z1
Tax Period: 2018-2019

Notice for intimating discrepancies in the return after scrutiny

संवी ण उपरा त ववरणी म पाई गई वसंगितय क नो टस

एत ारा सू िचत कया जाता है क उपरो सं दिभत कर अविध हे तु दा खल क गई ववर णय जीएसट आर 3B, 2A, R1, R9,9C म
दिशत सू चनाओं के सं वी ण के दौरान िनम्न कार क वसं गितयाँ प रल त होती है
It is, hereby, intimated that during the scrutiny of returns GSTR 3B, 2A,R1, R9,9C, filed for the above referred tax period, following
discrepancies in informations furnished therein have been detected:

1. िननानु सार दा खल जी0एस0ट 0आर -1 (4A, 4B, 4C, 6B, 6C, B2C +7-9B) म घो षत करावत एवं मािसक ववरणी 3B (3.1a)
म घो षत करावत म अ तर प है सा य स हत प ीकरण अपे त है , अ यथा य न करावत म अ तर पर कर क मां ग
याज / अथद ड स हत सृ जत क जाए ?
There is an apparent difference between taxable turnover as declared in GSTR-1 (4A, 4B, 4C, 6B, 6C, B2C+7-9B) and that declared in
monthly returns 3B (3.1a). Clarification with evidence is expected, else why a demand of tax along with interest and penalty on the
differences between turnovers should not be generated?

S.No. Issue Taxable Value

A B2B Supply 1,16,65,198.13
B B2C Supply (if any) (GSTR1_7 + GSTR1_5A_5B) 13,296.00
C Advances Received (if any) (GSTR1_11A_1) 0.00
D Sub Total (A) + (B) + (C) 1,16,78,494.13
E Credit/Debit Note (if any) (GSTR1_9B) 0.00
F Advance adjustment if any (GSTR1_11B_1) 0.00
G Subtotal (D) - [(E) + (F)] 1,16,78,494.13
Outward taxable supplies (other than zero rated, nil rated and exempted)
H 1,16,65,298.49
(GSTR3B_(3.1A))
I Difference (G) - (H) 13,195.64

2. िन नानु सार GSTR-9 के कॉलम 5N म घो षत सकल करावत एवं GSTR-9C के कॉलम 5P/7A म घो षत सकल करावत म
अं तर है स्पष्ट करण सा य स हत अपे त है अन्यथा क् य न विध अनु सार अित रक् त करदे यता िनधा रत क जाए ?
As below, there is difference in total taxable turnover as declared in col. 5N of GSTR-9 and that declared in col. 5P/7A of GSTR-9c.
Clarification with evidence is expected, else why extra liability may not be determined as per law?

S.No. Issue Amount

A Total Turnover (including advances) (GSTR9_5N) (Point 11) 0.00
B Annual Turnover (GSTR9C_5P/7A) (Point 12) 0.00
C Difference (A) - (B) 0.00

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3. िन नानु सार GSTR-1 म घो षत करदे यता एवं मािसक ववर णय म घो षत करदे यता म अं तर प रल त है सा य स हत
स्पष्ट करण अपे त है अन्यथा क् य न समायो जत न क गयी करदे यता क मां ग ब्याज/अथदं ड स हत सृ जत क जाए ?
As below, there is apparent difference between liability declared in GSTR-1 and that declared in monthly returns. Clarification with proof is
required else why a demand of unreconciled liability along with interest and penalty may not be generated?

S.No. Issue SGST CGST IGST Cess Total

A B2B Tax 6,80,744.12 6,80,744.12 38,336.04 0.00 13,99,824.28
B B2C Tax (if any) 356.94 356.94 0.00 0.00 713.88
C Advances Received (if any) 0.00 0.00 0.00 0.00 0.00
D Subtotal (A) + (B) + (C) 6,81,101.06 6,81,101.06 38,336.04 0.00 14,00,538.16
E Credit/Debit Note (if any) 0.00 0.00 0.00 0.00 0.00
F Advance adjustment if any 0.00 0.00 0.00 0.00 0.00
G Subtotal (D) - [(E) + (F)] 6,81,101.06 6,81,101.06 38,336.04 0.00 14,00,538.16
Outward taxable supplies (other than zero rated, nil
H 6,80,309.45 6,80,309.45 38,336.04 0.00 13,98,954.94
rated and exempted)
I Difference (G) - (H) 791.61 791.61 0.00 0.00 1,583.22

4. िन नानु सार मािसक ववरणी GSTR-3B म दावाकृ त आई0ट 0सी0 तथा GSTR-2A/B म घो षत आई0ट 0सी0 म अं तर स्पष्ट
है स्पष्ट करण सा य स हत अपे त है अन्यथा क् य न उक् त क मां ग/ रवसल क कायवाह ारं भ क जाए ?
As below, there is apparent difference between ITC claimed in GSTR-3BAnd ITC declared in GSTR-2A/2B. Clarification along with
evidence is required, otherwise why proceedings for demand/reversal thereof should not be initiated ?

Table No. in
S.No. Issue SGST CGST IGST Cess Total
GSTR-09
A ITC as per GSTR-2A 8A 0.00 0.00 0.00 0.00 0.00
Total amount of input tax credit
availed through FORM GSTR-
B 6A 0.00 0.00 0.00 0.00 0.00
3B (sum total of Table 4A of
FORM GSTR-3B)
C Difference/Excess ITC claimed (B) - (A) 0.00 0.00 0.00 0.00 0.00

5. िन नानु सार GSTR-9 के कॉलम 9 म वत्तीय वष म घो षत दे य कर एवं GSTR-9C के कॉलम 9P म घो षत दे य कर के आं कड

म अं तर है स्पष्ट करण अपे त है
As per the chart below, there is apparent difference between tax payable in F.Y as declared in col. 9 of GSTR-9 and tax to be paid during
the F.Y as declared in col. 9P of GSTR-9C. Clarification is expected.

(Amount in all tables)

S.No. Issue State Tax/ UT
Central Tax Integrated Tax Cess
Tax
Details of tax payable as declared in returns filed
A 0.00 0.00 0.00 0.00
during the financial year (GSTR9_9)
Total amount to be paid as per tables above
B 0.00 0.00 0.00 0.00
(GSTR9C_9P)
C Difference (A) - (B) 0.00 0.00 0.00 0.00

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6. GSTR-9 के कॉलम 8K म आई0ट 0सी0 लै पस् कया जाना घो षत है उक् त के रवसल का सा य अपे त है
In col. 8 K of GSTR-9, ITC has been declared as lapsed. Proof of reversal is expected.

S.No. Issue SGST CGST IGST Cess Total

Total ITC to be lapsed in current financial year
A (GSTR9_8K) 0.00 0.00 0.00 0.00 0.00

7. िन नानु सार GSTR-1 के कॉलम 9(B) म घो षत े डट नो स के मू लय् एवं GSTR-9 के कॉलम 4(M) म दिशत े डट नो स
के मू लय् म अं तर है दावाकृ त े डट नो स का आपू ित इनवाइस वार ववरण स हत स्पष्ट करण अपे त है
As below, there is difference in the value of credit notes as declared in col. 9 (B) of GSTR-1 and col. 4 (M) of GSTR-9. Clarification along
with details of outward invoices related to credit notes claimed is required.

(Amount in all tables)

S.No. Issue Taxable Value State Tax/ UT
Central Tax Integrated Tax Cess
Tax
Credit/Debit Notes (GSTR-1
A 0.00 0.00 0.00 0.00 0.00
9(B))
B GSTR-9 4(M) 0.00 0.00 0.00 0.00 0.00
C Difference (A) - (B) 0.00 0.00 0.00 0.00 0.00

8. िन नानु सार GSTR-9C के स्तर 12 (F) म असं गत आई0ट 0सी0 घो षत है स्पष्ट करण अपे त है & अन्यथा क् य न उक् त
क मां ग कर , ब्याज एवं अथदं ड स हत सृ जत क जाए ?
As below, unreconciled ITC is declared in col. 12 (F) of GSTR-9c.Clarification is required, else why a demand of tax along with interest
and penalty may not be generated?

S.No. Issue Amount

A Un-reconciled ITC (GSTR9C_12F) 0.00

9. िन नानु सार वतमान वत्तीय वष म ाप्त परन्तु आगामी वत्तीय वष म यु क्त आई0ट 0सी0 GSTR-9 के कॉलम 8(C) म
एवं GSTR-9C के कॉलम 12C म िभन्न-िभन्न घो षत है स्पष्ट करण अपे त है , क् य न उक् त का वतमान वत्तीय वष म
योग मानकर मां ग सृ जत क जाए ?
As below, ITC received in current F.Y but utilized in subsequent F.Y has been declared in col. 8 (C) of GSTR-9 and col. 12 (C) of GSTR-
9C differently. Clarification required, else why a demand should not be generated contemplating its utilization in current F.Y ?

S.No. Issue Total

ITC on inward supplies (other than imports and inward supplies liable to reverse
A charge but includes services received from SEZs) received during the financial year but 0.00
availed in the next financial year upto specified period (GSTR9_8C)
B ITC booked in current Financial Year to be claimed in subsequent Financial Years 0.00
(GSTR9C_12C)
C Difference 0.00

10. GSTR-9C के कॉलम 9R म असं गत कर भु गतान का उल्ले ख है स्पष्ट करण अपे त है

In col. 9R of GSTR-9C unreconciled Payment of tax is shown. Clarification is required .

S.No. Issue SGST CGST IGST Cess

A Unreconciled payment of amount (GSTR9C_9R) 0.00 0.00 0.00 0.00

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11. िन नानु सार GSTR-9C के कॉलम 5R म असं गत आवत का उल्ले ख है स्पष्ट करण अपे त है
As below, in col. 5 (R) of GSTR-9C unreconciled Turnover has been declared. Clarification is hereby sought.

S.No. Issue Amount

A Unreconciled Turnover (GSTR9C_5R) 0.00

12. िन नानु सार GSTR-9C के स्तर 7(G) म असं गत करयोग्य आवत घो षत है स्पष्ट करण अपे त है
As below, unreconciled taxable turnover has been declared in col. 7G of GSTR-9C. Clarification is hereby expected.

S.No. Issue Amount

A Unreconciled Taxable Turnover (GSTR9C_7G) 0.00

13.िन नानु सार आई0ट 0सी0 का रवसल िनयम 42 एवं 43 के अनु सार नह ं कया गया है , क् य न उक् त क रवसल क
कायवाह ारं भ क जाए स्पष्ट करण अपे त है ?
As below, ITC has not been reversed as per rule 42 and 43. Whyproceeding for its reversal may not be initiated. Clarification is hereby
expected?

Table No. in Taxable

S.No. Issue SGST CGST IGST Cess Total
GSTR-09 Value
A B C D E F G H I
1 Total supplies 5N + 10 - 11 0.00 0.00 0.00 0.00 0.00 0.00
5C + 5D + 5E +
2 Exempt supplies 0.00 0.00 0.00 0.00 0.00 0.00
5F
Common input tax
3 6O + 13 - 12 0.00 0.00 0.00 0.00 0.00 0.00
credit
(S.No.2
ITC to be
4 /S.No.1) (x) 0.00 0.00 0.00 0.00 0.00 0.00
reversed
S.No.3
ITC reversed as
5 7C + 7D 0.00 0.00 0.00 0.00 0.00 0.00
per GSTR-09
Difference/Excess S.No 4 (-)
6 0.00 0.00 0.00 0.00 0.00 0.00
ITC claimed S.No. 5

14. िन नानु सार दावाकृ त एवं स्वीकृ त रफं ड के सं बंध म, य द माल क जीरो रे टेड आपू ित हो, भु गतान ाप्त का सा य अपे त
है
As below, proof of remittance details is required in case of refund claimed and sanctioned if it relates to zero rated supply of goods.

S.No. Issue SGST CGST IGST Cess Total

A B C D E F G
Refunds Claimed (As per 15A of
1 0.00 0.00 0.00 0.00 0.00
GSTR9_15A)
Refunds Sanctioned (As per 15B
2 0.00 0.00 0.00 0.00 0.00
of GSTR9_15B)

Commercial Tax Department, Gautambudha Nagar .

Aditya Bharti , Noida Sector-4, DC .

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