9911796707
TMI BlogReturn and related particulars furnished by registered person — Scrutiny by Proper Officer — Instructions/ GuidelinesX X X X Extracts X X X X X X X X Extracts X X X X ..... nce ITC availed after due date Capital goods ITC v. Exempted turnover GSTR-1 v. GSTR-3B mismatch GSTR-3B v. E-Way Bill Turnover less than TDS and TCS II. Among the risk parameters flagged, the following parameters have been identified as defect that cannot be determined without detailed enquiry or investigation. ASMT-13 - Return within 30 days ITC utilisation greater than 5 times cash Turnover above 1 crore cash nil Turnover above 60 per cent In the above parameters the following instructions shall be followed. (1) If discrepancy notice in Form GST ASMT-10 is not issued yet, then Archive such cases, provided no other parameters involved other than those specified above. (2) If discrepancy notice in Form GST ASMT-10 was issued and pending for further proceedings then contact the noticee and request him to furnish a reply in Form GST ASMT-11 through the common portal. If there is any technical issue to file reply through common portal, then request the taxpayer to file the same through the registered e-mail id. On receipt of such reply, issue order of acceptance in Form GST ASMT-12 stating that the discrepancy intimated requires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn in Form GSTR-3B is in excess of invoices/debit notes particulars reflected in Form GSTR-2A, then notice for non-compliance of Section 16(2)(c) of the KSGST Act, 2017 shall be issued. The recipient has to prove the eligibility of ITC as per section 155 of the KSGST Act, 2017. (c) In the aforementioned cases, if the missing invoices/debit notes were later on added to Form GSTR-2A, then the recipient is eligible for ITC. (2)(a) For 2017-18, if the ITC was availed during the extended time i.e.; 26-10-2018 to 23-4-2019 on the strength of invoices/debit notes, then the ITC shall be eligible only to the extent of invoices/debit notes reflected in Form GSTR-2A on or before 30-4-2019. (b) For 2019-20, if the ITC was availed on or before 20-10-2020 on the strength of invoices/debit notes, then ITC shall be eligible only to the extent of invoices/debit notes reflected in Form GSTR-2A on or before 30-10-2020. (3) In all the above cases ensure that all the suppliers had filed their respective Form GSTR-1 and Form GSTR-3B. If not filed, issue notice for non-compliance of Section 16(2)(c) of the KSGST Act, 2017. (4)(a) For 2017-18, if the ITC was availed after 23-4-2019 on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans the respective suppliers had neither declared the invoices nor filed Form GSTR-1 within due time as specified in Section 37(3) of the KSGST Act, 2017 to the extent of negative figure reflected. That means the suppliers did not declare the said transactions and had not actually paid the output tax to the Government within the due date. As per section 16(2)(c) of the KSGST Act, 2017, the recipient is eligible to take credit if the supplier paid the tax to the Government within the due time. Hence notice shall be issued in such cases for non-compliance of Section 16(2)(c) of the KSGST Act, 2017 read with Section 155 of the KSGST Act, 2017. (4) However, in this parameter, before the issuance of notice, the following situations shall be considered; (a) If the ITC for 2017-18 was availed on or before 25-10-2018 on the strength of invoices/debit notes which were not reflected in Table 8A of Form GSTR-9 and the same is now reflected in Form GSTR-2A, then such ITC can be allowed after ensuring that respective suppliers had filed Form GSTR-1 and Form GSTR-3B. (b) If the ITC for 2017-18 was availed during the extended time i.e.; 26-10-2018 to 23-4-2019 on the strength o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erification and accurate calculation under this parameter, the proper officer can call for the related documents from the taxpayer by issuing a letter. The proper officer can issue summons u/s. 70 of the KSGST Act, 2017 to call for such related documents, if the dealer failed to respond. IV. Instructions/guidelines on outward supply related risk parameters. (1) GSTR-1 v. GSTR-3B mismatch Notice can be issued in such cases where output tax due as per the Form GSTR-1 is greater than that reported in Form GSTR-3B. Before the issuance of notice the following situations shall be considered; (1) Credit/Debit note aspects in accordance with Section 34 and Section 37(3) of the KSGST Act, 2017 shall be verified. (2) The interplay of Invoice Amendments (+ or -) in accordance with Section 37(3) of the KSGST Act, 2017 shall be verified. (3) As per Section 39(3) of the KSGST Act, 2017, the omitted or short paid tax liabilities of a particular F.Y. can be paid along with the returns in Form GSTR-3B up to the due date for September in the next F.Y. Hence this aspect may also be verified. (2) GSTR-3B v. E-Way Bill (1) E-way bill was introduced w.e.f. 1-4-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
