Notice from gst department sec 150 for pharmacy and health services

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A GST department notice under Section 150 has been issued to a pharmacy and health services provider, requesting specific financial records and documents for verification. This includes GSTIN details, financial statements, and itemised ledgers for services like hair transplants, cosmetic surgery, and medicine sales. Compliance within seven days is mandatory, as failure to do so may result in further action under the GST Act, with certain services confirmed as taxable.

Kollipara Sundaraiah

Kollipara Sundaraiah (Querist)

14 October 2023 sir,
A Doctor notice from gst department sec 150 in gst act. notice detailes mentioned below.
xxxxxx, Door No.xxxx,
and providing Health Services in the said address. In the
part of survey /enquiry and as per the provisions of GST Act, you are requested to
furnish the following records and documents for the years from 2018-19 to 2023-24
(up to September,2023) before the undersigned for verification.
1. GSTIN registration details of your hospital and Medical shop in your hospital
premises if any
2. Annual Financial statement filed to the income tax Department by the hospital as
well as individual IT returns filed by the doctors who are providing health
services in your hospital
3. The head wise detailed ledgers in respect of the charges received towards Hair
transplantations and cosmetic/plastic surgery, the supply of medicines and
implants through hospital-owned pharmacies, the details of room charges
collected from in-patients etc

Hence you are requested to produce the above mentioned records and documents as per
Section 150 of GST Act,2017, within 7(Seven) days of receipt of this notice positively. In case
of failure to comply this notice, action as deemed fit may be initiated as per the provisions of
the GST Act and the rules made there under.
Doubt:
Assessee above mentioned all information submit compulsory and notice received after procedure.

RAJA P M

RAJA P M (Expert)

14 October 2023 Yes, It's compulsory as per notice.... As per notice, these charges is taxable "Hair transplantations and cosmetic/plastic surgery, the supply of medicines and implants through hospital-owned pharmacies"...