Sec 70 notice information not submitted penalty applicable

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A registered composite scheme dealer notice from gst department sec 70 summons in gst act information from-01-07-17 to 30-11-22
1.inward supply invoice
2.purchases ledger
3.outward supply invoice
4.sales ledger
5.cmp-08 and gstr-4 returns
6.it returns
question:
dealer above information submitted compulsory and if dealer above information not submitted penalty applicable in gst act
Replies (1)
Dear Kollipara
As instruction 03/2022 , Summon under Section 70 can be issued to Accused or Witness and information being demanded seems to be neither you are Accused nor Witness.

yes in many states department is issuing notices under Section 70 Instead of Notice under Section 61 (Scrutiny returns) . So need not worry Iam sure that it's notice for Scrutiny of returns.)

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