Show cause notice query urgent

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This query is : Resolved

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A user received a show cause notice for a GSTR9 mismatch between tables 8A and 8B, despite reversing ITC in Table 7. It was clarified that this reversal doesn't reflect in the 8A/8B comparison. The advice given was to reply to the notice, highlighting the ITC reversal in Table 7 and GSTR-3B, and requesting consideration of this reversal for the 2A comparison. The user was also assured that attending a personal hearing is optional if a written reply is submitted. The user later confirmed that their reply led to the proceedings being dropped.

CA Parul Saxena

CA Parul Saxena (Querist)
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11 January 2024 I got the show cause notice for mismatch in table 8(A) and 8(b) of GSTR9 for 2020-21. But we have reversed itc availed on discount received in Table 7 and they didn't considered and issued the notice...what to do?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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12 January 2024 This is because ITC reversal shown in table 7 does not get reflected in table 8A and 8B comparison in GSTR-9.
You can reply to show cause stating the amount of reversal done by you in table 7 which must have been done in 3B also in any case in the same FY. You can mention in your reply that for comparison with GSTR-2A the amount of reversal done should also be taken into consideration.

CA Parul Saxena

CA Parul Saxena (Querist)
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12 January 2024 yes i have shown same amount of reversal in 3B and 9 both...further i want to ask one more thing...in this it is written attend personal hearing on 18th jan or reply by 11th Feb so if i don't attend hearing and reply then there is any issue?