Government of Karnataka

(Department Of Commercial Taxes)

No. ACCT(P)/LGSTO-15/DRC-01/2023-24. Office of the Asst. Commr. Of Comml. Taxes,

LGSTO-15, # 2nd floor, A Block, VTK-2,
Rajendra Nagar, Koramangala, Bengaluru-560047.
E-mail: acctlgsto.15bng@ctd.ka.gov.in
PHONE-080 25704064. Date: 07-09-2023

SHOW CAUSE NOTICE UNDER SECTION 73(1) OF GST ACT-2017

To
GSTIN : 29DNFPS1480B1ZY
Name : SRI BYRAVESHWARA TRADERS
Address : No.15 And 16, Laxminarayanapura Main Road,
Laxmi Nagar Layout, Kundalahalli, Bengaluru - 560037.
PHONE: 9036639444
Mail ID : krishnaat777@gmail.com
Return period: 2017-18
Assignment number-37 Dated: 07-08-2023

Reference: 1) FORM GST ASMT-10 Dated 20-08-2022

2) FORM GST DRC-0lA (Part-A) Dated 16-08-2023

Whereas you M/s. SRI BYRAVESHWARA TRADERS, having your place of business at No.15 And 16,
Laxminarayanapura Main Road, Laxmi Nagar Layout, Kundalahalli, Bengaluru - 560037 and registered with GSTIN
No: 29DNFPS1480B1ZY under the jurisdiction of LGSTO-015.

1) This is to inform that during scrutiny of returns, filed under section 39 of the Central Goods
and Services Tax Act 2017 and Karnataka Goods and Services Tax Act 2017 for the tax
period(s) of the financial year 2017-18, the discrepancy has been noticed.
2) Eligibility to claim input tax credit is dependent on satisfying various conditions laid down
in the Act and the Rules, more so Particularly under Section 16(2) of the CGST/KGST Act
2017. Input tax claimed is provisionally allowed when said amount is credited to Electronic
Credit Ledger. As per Section 155 of CGST Act, the burden of proof is cast upon the person
availing credit.
3) Upon scrutiny, it is noticed that you have availed excess ITC in GSTR-3B when compared
to ITC available in GSTR-2A. The same was intimated to you by sending FORM GST ASMT-
10 dated:2 to e-mail address provided to the department and opportunity was given to
furnish the explanation for the discrepancies. But so for you have neither filed the
explanation nor discharge the liability. Therefore I am here by intimating the liability of
Tax/interest payable by you.

The details are given in the table below:

 Tax ITC claimed in GSTR-3B during the month ITC auto-drafted in GSTR-2A during the Shortfall (-) /Excess (+) in ITC (GSTR-3B -
Period [as per table 4A(4)+4A(5)-4B(1)-4B(2)] * month [as per PART-A, PART-B](Excluding GSTR-2A)
RCM supplies)
IGST CGST SGST/UTGST CESS IGST CGST SGST/UTGST CESS IGST CGST SGST/UTGST CESS
Apr-17
May-17
Jun-17
Jul-17 0.00 13,865.00 13,865.00 0.00 360.00 7,096.34 7,096.34 0.00 -360.00 6,768.66 6,768.66 0.00
Aug-17 0.00 29,509.00 29,509.00 0.00 245.52 15,947.83 15,947.83 0.00 -245.52 13,561.17 13,561.17 0.00
Sep-17 0.00 22,414.00 22,414.00 0.00 206.36 13,934.61 13,934.61 0.00 -206.36 8,479.39 8,479.39 0.00
Oct-17 0.00 23,813.00 23,813.00 0.00 310.10 15,038.12 15,038.12 0.00 -310.10 8,774.88 8,774.88 0.00
Nov-17 0.00 24,892.00 24,892.00 0.00 375.82 16,219.09 16,219.09 0.00 -375.82 8,672.91 8,672.91 0.00
Dec-17 0.00 18,414.00 18,414.00 0.00 5,401.53 15,008.38 15,008.38 0.00 -5,401.53 3,405.62 3,405.62 0.00
Jan-18 0.00 25,899.00 25,899.00 0.00 925.57 15,323.12 15,323.12 0.00 -925.57 10,575.88 10,575.88 0.00
Feb-18 0.00 20,429.00 20,429.00 0.00 1,006.21 16,331.48 16,331.48 0.00 -1,006.21 4,097.52 4,097.52 0.00
Mar-18 0.00 25,537.00 25,537.00 0.00 1,474.92 16,840.97 16,840.97 0.00 -1,474.92 8,696.03 8,696.03 0.00
Total 0.00 204,772.00 204,772.00 0.00 10,306.03 131,739.94 131,739.94 0.00 -10,306.03 73,032.06 73,032.06 0.00

The above discrepancies was intimated to you by the undersigned through FORM GST DRC-01A dated
16-08-2023 and advised to pay the amount of tax/interest/penalty as ascertained in the DRC 0lA. But you have
failed to pay the said amount. Therefore, show cause as to why the below mentioned Tax, Interest and Penalty shall
not be recovered from you under the provisions of the GST Act, 2017 and Rules, 2017.

Whereas, the claim of ineligible input tax credit is libleto be demanded under section 73 of the CGST Act,
2017/KGST Act, 2017, you are hereby intimated that the following amounts are required to be paid under section
73 along with applicable interest under section 50 and penalty for claiming input tax credit contrary to l aw under
section 122(2) (a) of Karnataka GST Act and Central GST Act.

Excess Claim of ITC in GSTR 3B IGST CGST SGST TOTAL

Tax 0 73032 73032 146064
INTEREST 0 73616 73616 147233
PENALTY @ 10% or 10,000 Whichever is higher 0 10000 10000 20000
TOTAL 0 156648 156648 313297
NOTE: PENALTY UNDER SECTION 73(9) IS PROPOSED, IF YOU PAY THE TAX+INTEREST WITH IN THIRTY DAYS FROM DATE OF
RECEIPT OF THIS NOTICE AS PER SECTION 73(5) THEN YOU NEED NOT PAY THE PENALTY

NOTE: You are hereby requested to pay the Tax along with Interest within Thirty days from the date of receipt
of this notice/in case you wish to file any submissions against to this show-cause notice, the same may be furnished
within 30 days from date of receipt of this notice. Failing which Tax, Interest and Penalty shall be recovered from
you under the provisions of the GST Act, 2017 and Rules, 2017.

(Hemanth Kumar T E)
Assistant Commissioner of Commercial Taxes,
LGSTO-015, Bangalore.
 Government of Karnataka
(Department Of Commercial Taxes)

ACCT(P)/LGSTO-15/DRC-01/2023-24. Office of the Asst. Commr. OfComml. Taxes,

LGSTO-15, # 2nd floor, A Block, VTK-2,
Rajendra Nagara, Koramangala, Bengaluru-560047.
E-mail: acctlgsto.15bng@ctd.ka.gov.in
PHONE-080 25704064. Date: 07-09-2023

FORM GST DRC-01

[See rules 100(2) and 142(1)(a)]
To
GSTIN : 29DNFPS1480B1ZY
Name : SRI BYRAVESHWARA TRADERS
Address : No.15 And 16, Laxminarayanapura Main Road,
Laxmi Nagar Layout, Kundalahalli, Bengaluru - 560037
..
PHONE: 9036639444
Mail ID : krishnaat777@gmail.com
Return period: 2017-18
Assignment number- 37 Dated: 07-08-2023

Summary of Show -cause Notice

The claim of ineligible input tax credit is liable to be demanded under section 73 of
the CGST Act, 2017/ KGST Act, 2017, you are hereby intimated that the following amounts
are required to be paid under section 73 along with applicable interest under section 50 and
penalty for claiming input tax credit contrary to law under section 122(2)(a) of Karnataka GST
Act and Central GST Act. It is seen that you have claimed such input tax credit to the extent as detailed
in the table.

Incorrect/Excess claim of Transitional IGST CGST SGST TOTAL

State Tax Credit in Tran-1(Rs).
TAX 0 73032 73032 146064
2017-18 0 73616
INTEREST 73616 147233
PENALTY @ 10% or 10,000 Whichever 0 10000 10000 20000
is higher
TOTAL 0 156648 156648 313297
NOTE: PENALTY UNDER SECTION 73(9) IS PROPOSED, IF YOU PAY THE TAX+INTEREST WITH
IN THIRTY DAYS FROM DATE OF RECEIPT OF THIS NOTICE AS PER SECTION 73(5) THEN YOU
NEED NOT PAY THE PENALTY

(Hemanth Kumar T E)
Assistant Commissioner of Commercial Taxes,
LGSTO-015, Bangalore