Hello,
I self file GST returns, I filed GSTR-9 erroneously for FY 21-22 without expert knowledge & not filling ITC values, thinking its mandatory even though my turn over is less than 2 crores.
Now, GST officer sent notice under DRC-01 with excess ITC claimed tax demand payment, solely based on this GSTR-9 return and demanding that I claimed excess tax credit in GSTR-3B as its not matching with GSTR-9.
Does this demand legally valid? As per GST notification this return is not mandatory for me.
How to reply to this notice? Please, advice.
CAclubindia
