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GST NOTICE UNDER ASMT-10

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Gunapalan Periasamy

29 Points Posted on 15 March 2023

Notice under ASMT-10- Discrepancies noticed between GSTR-3B and GSTR-2A. But the notice does not provide any details of the discrepancies. Instead assumes average sales based on the place of business without any evidence and makes a best judgement of turnover and imposes tax and penalty. How do we answer such a notice?

Replies (2)

Quick Summary

This discussion addresses how to respond to a GST ASMT-10 notice that flags discrepancies between GSTR-3B and GSTR-2A. The notice, however, lacks specific details and instead uses an assumed average sales figure for a best judgement assessment of turnover, tax, and penalty. The recommended approach is to prepare a detailed reconciliation of GSTR-3B and GSTR-2A for the relevant financial year and submit a reply stating no tax liability is due. The reply should also question the officer's method for determining the tax liability and request clarification on the discrepancies.

CA Sorav Gupta

Chartered Accountant

328 Points Posted on 16 March 2023

Prepare a reconciliation between GSTR- 3B & GSTR- 2A for the relevant Financial year and draft a reply referencing this reconciliation and that nothing tax liability is due as per the taxpayer. Also, mentions that we are unable to determine the manner in which the tax liability is ascertained by the officer. Therefore, kindly provide the details.

Submit this reply to the concerned officer.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)