05 December 2022
We are a regular registered proprietorship and had received a notice U/s 139 (9) due to mismatch in turnover as per 26AS. The main issue is turnover reported by deductor is as per invoices raised and the amount of debit/credit notes not adjusted by the deductor while deducting the tds. The Gstr-3B returns filed by us as per the rules after adjusting all the debit/credit notes (on net off basis) and the said debit/credit notes duly filed by us in our GSTR-1 too which are issued by us against the debit/credit notes issued by deductor for deficiency, rate difference or correction in invoice etc. We had checked our books of accounts and all the turnover matchings with our gst returns absolutely fine. We had tried the revised return as well but same defective notices are coming again after every revised return. What to do in the kind of kindly suggest as income-tax is giving the proportionate credit of tds as per the turnover shown by us in profit & loss account, but here the main problem done by the deductor by excess reporting of turnover by 20 Lakh. We had filed the reply U/s 139(9) as disagree and mentioned whole main matter in the said reply as well. Hope for the good suggestion.
08 December 2022
Turnover certified under the audit report is Rs.13535431/- which is absolutely as per the books of accounts and properly complied with gst returns 1 & 3B as well but turnover reported by the deductor Rs.15849036/- as per the whole invoice and GST debit notes of amounting Rs.2313605/- not adjusted by deductor while calculating and reporting the figures in tds returns.
CAclubindia
