Mr. A, a celebrity individual, had paid an advance tax of Rs. 19 lakhs for services rendered via GST 3B, with the amount received in his bank account during the financial year 2019-20, specifically in October 2019. Although 2 Performa invoices were raised during the financial year, the corresponding bills were inadvertently uploaded in the GSTR-1 return for the subsequent financial year 2020-21, in January 2021, following the completion of the services.
Consequently, there is a noticeable difference in tax liability comparison between the financial years 2019-20, with excess liability, and 2020-21, with shortfall liability.
In the financial year 2021-22, the officer raised a Notice of shortfall liability amounting to Rs. 19 lakhs, which had already been paid during the financial year 2019-20. We promptly replied to that notice with proper documentation.
Now, the office has issued DRC-13 to the bank holding the payment.
How can i give reply to officer in issued of DRC-13 ?
09 April 2024
Facts need more clarity issues of FY 19-20 and FY 20-21 , why demand was created for FY 2021-22 Some information are missing . Kindly provide more details of the fact
CAclubindia
