GST has moved from compliance to litigation now as scrutiny of returns by both state and center jurisdiction has started. Both center and state authorities have geared up their officers to go on a scrutiny spree as the time is less at their disposal.
It is seen that most of the scrutiny proceedings are initiated on the basis of alleged mismatches between the ITC claimed in GSTR-3B and that reflected in 2A for the FY 17-18 in particular. The department has been issuing ASMT-10, DRC-01A and DRC-01 in such cases based on relevant provisions of the Act.
These scrutiny notices are asking the taxpayer to reverse the alleged excess claim which is not reflecting in 2A for the corresponding period. This is a PAN India issue which is likely to go further and is a highly litigation prone area as well.
Now the question arises how to deal with these kinds of notices and how to draft our reply? what should be our suggested course of action?
To get an answer to these questions I am sharing a link of my youtube video where I have discussed at length and suggested the arguments which can be taken up while drafting including the course of action suggested.
CAclubindia
