Notice Under Rule 99 ( 1 )

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.