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Notice Under Rule 99 ( 1 )

10 July 2020

Notice issued by GST Authority under rule 99 ( 1 ) in Form ASMT-10 for the Financial year 2017-2018.Notice disclosed ₹ 30900 excess claim in CGST & ₹ 30900 excess claim in SGST as per GSTR 3B comparing with Autopopulated in GSTR 2A.My claim is absolutely correct as per my purchase invoices.Some suppliers are not uploaded there Sales invoices in GSTR1.What is the remedy of this notice.

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3 Replies

SURAJ SHARMA (Junior accountant) (135 Points)
Replied 10 July 2020

Sir you should need make reco on time GSTR2A with ACTUAL purchase on time

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 11 July 2020

Yes ..... it's being face by almost every taxpayer. As the rule 36(4) being inserted by Notification 49/2019 CT on 9/10/2020 , the implementation of the same is not retrospective . It means the ITC claimed shall be matched with 2A shall be done only on or after 9/10/2019. but the department issuing notice for the same for Fy 2017-18 , it's beyond the Law . There is no existence of 2A in law before 9/10/2019 .

So it's better ask for SCN from department & file Appeal under section 65 of CGST Act .