one of my clients has received this notice which is for the difference in gstr-1 & GSTR-3b
GST Act, 2017 – ******* Division – ******* Circle – variation between GSTR3B and GSTR 1 returns – for the tax periods from 7/2018 to 03/2019 – Summon issuance for productions of records and documents for examination – Reg Hence, under the powers vested on the undersigned under section 70 of the GST Act, 2017, you are hereby summoned and directed to produce all the relevant records and documents for the periods from 7/2018 to 03/2019 regarding variation in turnover and taxes of GSTR3B and GSTR 1 returns within 10 (ten) days from the date of receipt of this notice for necessary examination and verification , lest the assessment under section 74 will be taken up as per the information available in this office records.
now my questions are Whether I can represent this with proper documents as a cs/GSTP or I can simply pay the tax amount by DRC -03
28 November 2019
Paying the tax amount as against show cause notice through DRC-03 means that you have admitted the tax liability and difference in sales but then you may have to pay interest as well as may be decided by the authority and authority may levy penalty as well. So it is advisable to collect information on variation and represent the case before authority first.
28 November 2019
the client will only represent or as cs /GSTP I will represent the case before the authority by taking authorisation letter. because I heard from someone that in summons case that the only client has to appear before authority please confirm ?
28 November 2019
You can appear as GSTP under authorization letter with your client. because in this notice personal appearance of client is also required.
CAclubindia
