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Notice Under Rule 99 ( 1 )

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subhagan sreerangam

7059 Points Posted on 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.

Replies (3)

Quick Summary

This discussion addresses a GST notice issued under Rule 99(1) for the financial year 2017-2018, citing discrepancies between GSTR-3B and GSTR-2A. The user correctly claims their Input Tax Credit (ITC) based on purchase invoices, but suppliers failed to upload their sales invoices. A key point raised is that the matching rule (Rule 36(4)) was not retrospective for the period in question, making the notice potentially unlawful. Advice suggests requesting a Show Cause Notice (SCN) and filing an appeal under Section 65 of the CGST Act.

SURAJ SHARMA

Junior accountant

135 Points Posted on 10 July 2020

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

Pankaj Rawat

GST Practitioner

55067 Points Posted on 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 .