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Not maintenace of books ans other recoreds....

20 July 2020

as per section 35(6) of cgst act 2017, if any registered person did not maintain any books and records as per 35(1), then

the proper officer will determine tax liability as if they were supplied and follow section 73 or 74.....

and my question is, if we did not maintain any books or records related to exempted supply........how will the proper officer will determine tax liability?

i know if we did not maintain books then as per section 121 penalty will be applicable......

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3 Replies

Vijayprakash P (1313 Points)
Replied 20 July 2020

Every registered person shall keep and maintain at his principal place of business.

annu Goyal (1102 Points)
Replied 20 July 2020

Proper officer can trace such transaction from your bank a/c,
through GSTR2a as you make purchase from supplier and supplier will show in GSTR 1
through Your ITR, as if you show turnover above 20lacs they can give show case notice....
and so on.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 21 July 2020

1. If you are exclusively dealing in Exempted goods , then you are not required obtain Registration.
2. Once you are registered in GST then all the provision of Act Applicable on you. So even though you are dealing in supply of Exempted goods the provision of Section 35 applicable to you.

The Penalty can be imposed u/s 122, 125 .
The imposition of penalty is depend upon on the facts & circumstances of each case & it is commensurate with the degree & severity of breach.
it's also depend upon the finding of Tax Officer .