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Here's a draft letter for GST Section 122(1)(xii):
[Your Company Logo (if applicable)] [Your Company Name] [Your Company Address] [City, State, PIN] [Email ID] [Phone Number] [Date]
The Assistant/Deputy Commissioner,
Goods and Services Tax, [GST Commissionerate],
[City, State].
Subject: Show Cause Notice for Penalty under Section 122(1)(xii) of the CGST Act, 2017.
Dear Sir/Madam,
Re: Show Cause Notice No. [Notice Number] dated [Notice Date].
We refer to the Show Cause Notice No. [Notice Number] dated [Notice Date] issued by your office, demanding penalty under Section 122(1)(xii) of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017).
We have examined the notice and the relevant documents. We submit that [briefly explain the reasons for non-compliance, if any].
We assure you that we have taken necessary steps to ensure compliance with the provisions of the CGST Act, 2017.
In this regard, we request you to consider our submission and drop the proceedings initiated against us.
We are willing to co-operate fully and provide any additional information required.
Please find attached the following documents:
[List the documents attached]
Thank you for your attention to this matter.
Yours faithfully,
[Your Name] [Your Designation] [Your Company Name]
Penalty Amount under Section 122(1)(xii) Section 122(1)(xii) of the CGST Act, 2017, provides for a penalty for failure to obtain registration under Section 22 or Section 24.
The penalty amount is: - ₹10,000 or - An amount equivalent to the tax evaded or the tax not deducted or short-deducted or deducted but not paid, whichever is higher.
However, the penalty amount cannot exceed ₹25,000 for failure to obtain registration.
Please note that this is a general explanation and not specific to your case. It's essential
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