DEMAND ON ACCOUNT OF GSTR 2B & 3B MISMATCH AND LEGAL INTERPRETATION, LEGAL SUSTAINABILITY
Issuing demand notice on the account of mismatch between GST Returns (GSTR) are daily routine practice for the Revenue Officers,…
Tag: Mismatch R1vs 3B
Circular No. 193/05/2023-GST dated 17.07.2023
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
Advisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B)
The functionality compares the liability declared in GSTR-1/IFF with the liability paid in GSTR-3B/3BQ for each return period. If the declared liability exceeds the paid liability by a predefined limit or the percentage difference exceeds the configurable threshold, taxpayer will receive an intimation in the form of DRC-01B.
GST Notices & Possible Solutions
Introduction: In the past 2 years there has been a spike in the number of GST notices. This is on…
Trader fined 77 Lakh for GST mismatch
A government contractor was fined 77,37,499 after commercial taxes department noticed discrepancies in the GST returns filed by the trader…
Jharkhand High Court’s significant ruling on the rampant issue of GST demands
By, SHRI SHAILESH P. SHETH, ADVOCATE , M/S. SPS LEGAL Hardly 4 (four) years have passed since the introduction of the…