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composition dealer - DRC - 01, Goods and Services Tax - GST

Issue Id: - 119114
Dated: 15-5-2024
By:- Karuppannagounder Marimuthu

composition dealer - DRC - 01


  • Contents

 Summary of Show Cause Notice

DEFECT NO 1: Nil/Meagre tax Payer whose turnover in GSTR-1 and GSTR-3B lower than the purchases as per GSTR-2A/2B

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Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 16-5-2024
By:- KASTURI SETHI

Dear Querist,

(i) Sometimes another registered person's sale figures/invoices crop up due to typographical error (human error) or snag in the functioning of software of Common Portal System. This may be the root cause of your problem.

(ii) Books of accounts are foundation for all purposes i.e. inward supply and outward supply. etc.

(iii) You are to justify actual purchase and sale figures with your books of accounts. The entries in your books of account must match with ALL GST returns including annual return. You are concerned with this only.

(iv) You are not responsible for another person's mistake.


2 Dated: 19-5-2024
By:- Shilpi Jain

You could reply to department stating that further details of discrepancy required in order to clarify.


3 Dated: 27-5-2024
By:- Ganeshan Kalyani

Compare / reconcile the invoice to invoice between books and GSTR-2A/2B. The mismatch to be identify as not pertaining to your business or not furnished in the return. Basis the working a suitable reply can be drafted.


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