Demand u/s 73

This discussion addresses how to respond to a demand notice issued under Section 73 of the GST Act, specifically concerning mismatches between GSTR-3B and GSTR-2A. The primary cause identified is suppliers mistakenly uploading B2C transactions instead of B2B. The advice provided is to maintain regular reconciliation of your 3B and 2A filings. When a mismatch occurs, submit a reply to the tax officer including proof of your suppliers' filings and request the dropping of proceedings.