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SCN U/S-73

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Sourabh Katiyar

120 Points Posted on 14 June 2022

Respected Members,

I have received a SCN -73, for one of my client.

Actually Taxable Value and Tax amount was shown in GST-1 for the Period April -June 2021. and the GST was also paid within the time.

But mistakenly we have not shown the GST amount in GST-3B, and the same was not shown for the F.Y. 2021-22.

Now Department has sent a Notice SCN. -73. So what is solution for the same.

Thanks

Replies (3)

Quick Summary

A user has received a Show Cause Notice (SCN-73) because a client failed to declare GST amounts in their GSTR-3B filings for April-June 2021 and the subsequent financial year, despite paying the tax. The notice suggests paying the applicable tax and interest promptly within 30 days of receiving the SCN to potentially avoid penalties. Advice is offered on how to address the notice and rectify the filing errors.

CA Rashmi Gandhi

Chartered Accountant

44442 Points Posted on 14 June 2022

Pay the tax through DRC and respond to SCN

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

11027 Points Posted on 15 June 2022

Since it pertains to FT 21-22 it could have been shown till sept 2022 in 3B but since in your case SCN has already been issued it is better to pay the applicable tax and interest within 30 days of receipt of SCN so that penalty may be avoided.