Quick Summary
Delhi GST Department issued important Instructions vide F.3/432/GST/Policy/2023/1048-1053 dated October 31, 2023 regarding the scrutiny of GST Returns for the Financial Year 2017-2018 With reference to above mentioned subject, Proper Officers have issued show cause notices (SCNs) for the year 201
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FAQ :
The instructions clarify the process for scrutinising GST returns for FY 2017-2018, particularly concerning show cause notices (SCNs) and personal hearings, ensuring compliance with legal provisions.
Taxpayers have 30 days to file a reply or representation in response to a show cause notice (SCN) as per the Delhi Goods and Service Tax Act, 2017.
A personal hearing must be provided after the taxpayer has filed their reply or representation, or after the 30-day period for filing a reply has expired, and before any adverse order is passed.
If an SCN points out discrepancies already addressed in prior scrutiny, audit proceedings, or where notices like GST ASMT-10 were issued and completed with GST ASMT-12, the SCN needs to be withdrawn to the extent of those covered issues.
Yes, if a Proper Officer becomes aware that a notice needs withdrawal, they can drop proceedings based on the case facts and content, after recording reasons, even without a written submission or personal hearing from the taxpayer.
Strict action will be taken for non-compliance, but the department also aims to ensure that no harassment is caused to any taxpayer and that due tax is received.
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