To,

GST Superintendent
Office of the Central Tax Department
Mysuru

Dear Sir,

In response to point 3 about the non-payment of the late fee for the delayed filing of GSTR-1 returns,
I would like to confirm that the late fee for the respective period has indeed been paid.

Response to Point 4

"For the financial year 2018-2019, I purchased an amount of Rs. 5,00,000 in Airtel easy balance from
another local distributor during bank holidays to maintain balance in my distribution code. However,
this distributor incorrectly filed this transaction under B2C (Business to Consumer) instead of B2B
(Business to Business) in their GSTR-1. Additionally, for the financial year 2017-2018, the Input Tax
Credit (ITC) available in my GSTR-2A was Rs. 28,83,824 (comprising CGST of Rs. 14,41,912 and SGST of
Rs. 14,41,912). Out of this, I only availed an ITC of Rs. 27,43,204 (with CGST of Rs. 13,71,602 and SGST
of Rs. 13,71,602). The difference in ITC, amounting to Rs. 1,40,620, was availed in the return of August
2018. Furthermore, I paid an extra tax of Rs. 56,870 (including CGST of Rs. 28,435 and SGST of Rs.
28,435) for September 2019."

Response to Point 5

STR-9 Filing for F.Y. 2019-2020: I have successfully filed the GSTR-9 for the financial year 2019-2020,
including the applicable late fee.

GSTR-9 Filing Issue for F.Y. 2017-2018: Unfortunately, I am encountering technical difficulties with the
GST portal while trying to file the GSTR-9 for the financial year 2017-2018. Despite multiple attempts,
I am unable to access the GSTR-9 form due to a server issue on the portal. I have attached a screenshot
of the error message encountered for your reference and kindly request assistance in resolving this
issue.

Additionally, I would like to highlight certain aspects of my business to request a waiver of the general
penalty:

Business Model: My business involves Airtel Distribution, primarily on a commission basis. My GST
registration number is 29BAEPM4104Q2ZB.

Nature of Transactions: All transactions with Airtel are conducted exclusively through banking
channels (NEFT), ensuring transparency and traceability.

Profit Margin: The business operates on a modest profit margin, earning only a 1% commission on
transactions. There are no other business activities undertaken besides Airtel Currency Distribution.

Given the low-profit nature of my business and the current technical challenges with the GST portal, I
kindly request you consider waiving the general penalty for the late filing of GSTR-9 for F.Y. 2017-2018.

Thank you for your attention to these matters. I look forward to a resolution and your favourable
consideration regarding the penalty waiver.
Response to Point 6:

The turnover mentioned in the GST returns was a correct and actual turnover. However, due to
company payment policy (Which was incorrect), they are showing the retailer’s (under my
distribution) commission through my pan (In fact they were not in receipt of that commission or
invoice). Whatever the commission reflecting on my PAN card paid to retailers in the form of incentive
(as a top-up balance to make recharges to end clients). Their Auditor already informed Airtel’s finance
team but no response from the team. Due to their error in form 26AS, it’s reflecting as commission.
Based on form 26AS and the TDS statement IT return was filed. There is a difference between Profit
and loss account turnover and actual turnover. However, due to Airtel’s mistake, they insist on filing
as per 26AS. And we already informed to Income Tax Department also. Once they get clarification
from the Airtel finance team, they will file a rectification return with the prior permission of the income
tax department.

Response to Point 7:

Total turnover Rs.3,61,17,195/- mentioned in the profit and loss account for the FY 2017-18 (April
2017 to March 2018) only. I also had Airtel distribution before the GST came into existence. Due to a
GST site issue in the initial days even though I tried to file actual data it was taken as Nil aggregate
turnover for the period from April to June 2017. For all the years, turnovers mentioned as per GST
return were accurate and correct. Rectifications are to be done in the IT returns only.

I sincerely hope that you will consider my request favourably. You’re understanding and cooperation
in this matter are greatly appreciated.

Considering the facts of the case and the modest profit margin of our business, I respectfully request
the dissolution of the demand notice. Additionally, I kindly ask for an opportunity to have a personal
hearing where I can submit my documents relevant to the issue.

Yours sincerely,

Nazeer Ahamed Mehtab Ahamed

Mehtab Enterprises