IN: 33AAAGMO0289C1Z.Q/2018-19 Office of the Joir Large Taxpayer Nandanam, Chennai 600 035, Dated: 279 12.2005, Tvl MINISTRY OF RAILWAYS: Office of the General Manager, NGO Building, Mint Street, Chennai, 600003. ‘Tax period 2018-19 NOTICE Sub: Accountant General Audit ~ SubjectSpecitic Compliance Audit (SSCA) on "Department's Oversight on GSE payments and Returns filing’- Tvl. MINISTRY OF RAILWAYS ~ Audit Slips issued by AG Audit ~ Notice issue ~ Reg, Ref: ‘The Principal Accountant General (Audit-1), Chennai-t8 Ref No. Local Audit Party, AMG-II GSIP 1 #9 (OBS-1148823), Dated 27.12.2028. ‘Tvl. MINISTRY OF RAILWAYS, Office of the Street, Cher Jeneral Manager, NGO Building, Mint i, 600003 have filed their monthly returns under TNGSY Act 2017 IEC availed without supplier remitting tax - Audit Observation Rof.#9 (OBS-1148822} As per Section 16(2) of INGST/CGST Act 2017, Notwithstanding anything, contained in this section , no registered person shall be entitled to the credit of any of any supply of goods or services or both to him unless, ~ input tax in respect a) he is in possession of a Lax invoice or debil note issued! by a supplier registered wad this Act, or such other tax paying documents as may be prescribed b)_he has received the goods or services or both ©) subject to the provisions of [section 41 or Section 43AJ, the tax charged in respect of such supply has been actually paid to the Covernment , either in cash or through utilization of input tax credit admissible in respect of the saidl supply; and d) he has furnished the return under section 39 Audit scrutiny of the GSTR 2A for 2018-19 of the taxpayer revealed that the taxpayer had availed [Con inward supplies for which supplier have not filed GST 3B, thus have not remitted tax. The ITC availed by the taxpayer on above supplies is detailed below Icst| ccsr | scsi Total Tax 777144737599 473 92) 252330)Hence, the tax payers are requested to pay the ITC amounting to Rs.15252330 along with applicable intorest immediately. Notice in DRC-01 is issued. Deputy Comarts@giher(61)-1 3 Large Tax Payers Unit