Gunapalan Periasamy (6 Points)
15 March 2023Notice under ASMT-10- Discrepancies noticed between GSTR-3B and GSTR-2A. But the notice does not provide any details of the discrepancies. Instead assumes average sales based on the place of business without any evidence and makes a best judgement of turnover and imposes tax and penalty. How do we answer such a notice?
CA Sorav Gupta
(Chartered Accountant)
(1000 Points)
Replied 16 March 2023
Prepare a reconciliation between GSTR- 3B & GSTR- 2A for the relevant Financial year and draft a reply referencing this reconciliation and that nothing tax liability is due as per the taxpayer. Also, mentions that we are unable to determine the manner in which the tax liability is ascertained by the officer. Therefore, kindly provide the details.
Submit this reply to the concerned officer.
In case of any further queries, kindly mail me at casoravgupta @ gmail.com
Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)
CAclubindia
