{"id":109668,"date":"2022-09-02T16:27:17","date_gmt":"2022-09-02T10:57:17","guid":{"rendered":"https:\/\/legalwindow.in\/?p=109668"},"modified":"2023-07-11T12:50:32","modified_gmt":"2023-07-11T07:20:32","slug":"gst-notices-and-their-solutions","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/gst-notices-and-their-solutions\/","title":{"rendered":"GST Notices and its Possible Solutions for Taxpayers"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-109728 size-full\" title=\"GST Notices and their solutions.\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/GST-Notices-and-its-Possible-Solutions-for-Taxpayers.png\" alt=\"GST Notices and their solutions.\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Notices-and-its-Possible-Solutions-for-Taxpayers.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Notices-and-its-Possible-Solutions-for-Taxpayers-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Notices-and-its-Possible-Solutions-for-Taxpayers-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Notices-and-its-Possible-Solutions-for-Taxpayers-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-Notices-and-its-Possible-Solutions-for-Taxpayers-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>There has been a sharp increase in the number of GST notifications in the last 2 years. This is due to the completion of the audit on time; data analysis done by the department, a recent number of cases of false invoicing\/false claims of <\/span><a href=\"https:\/\/legalwindow.in\/input-tax-credit-under-gst\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Input Tax Credit (ITC)<\/span><\/a><span style=\"font-weight: 400;\">, and many more. Likely to increase due to the low quality of AAR, tribunals are still being established. Going to court is not always possible or cost-effective. Clients would benefit from understanding the why and what and some best practices to avoid\/mitigate. This article will discuss the GST Notices and their solutions.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#are\"><span style=\"font-weight: 400;\">What are GST Notices?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Types of GST Notices<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Why\"><span style=\"font-weight: 400;\">Why GST notices are issued?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#GST\"><span style=\"font-weight: 400;\">Modes of serving GST Notices\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#to\"><span style=\"font-weight: 400;\">Responding to GST Notices and Consequences of Failure to Respond<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#and\"><span style=\"font-weight: 400;\">GST Notices and Possible Solutions<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Best\">Best Practices<\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"are\"><b>What are GST Notices?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GST notices under the <\/span><span style=\"font-weight: 400;\">Central Goods and Services Tax Act, 2017<\/span><span style=\"font-weight: 400;\"> are the medium used by tax authorities to communicate with taxpayers. GST notices are usually sent to notify authorities of any failure to comply specifically with GST or to obtain additional information from taxpayers.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">GST authorities send notices mainly when taxpayers act suspiciously and when there is a supply of goods or services that do not come within the scope of the tax lens. After verifying a taxpayer&#8217;s GST Returns, the authorities act on the advice they have gathered and received from another government body or a third party.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common reasons for receiving a GST notice are non-compliance by the taxpayer, including failure to register for GST when required by law, late or no filing of GST returns, over-claiming of input tax credit (ITC), unpaid GST, short payment of GST, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">GST notices are called by different names, such as Show Cause Notices (SCNs), demand notices, or scrutiny notices. The purpose of the notification, the intensity of the default committed, or the action required from the taxpayer will determine what the GST notice will be called.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The taxpayer should respond promptly to the notification issued on his behalf within the specified period. If the taxpayer does not do so, legal action will be taken against him. The GST authorities may eventually prosecute such a taxpayer or treat it as willful non-compliance and impose a penalty on the taxpayer.<\/span><\/p>\n<h2 id=\"of\"><b>Types of GST Notices<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A short reference to the various types of notices that taxpayers can get, the actions that taxpayers must do, and the time limit for responding to notices are shown below:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Sl no<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Name of the Form- Notice<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Description<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Reply or Action to be taken<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Time limit to respond<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>Consequence of non-response<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>1<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">GSTR-3A<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Default notice to non-filers of GST returns in GSTR-1 or GSTR-3B or\u00a0GSTR-4\u00a0or\u00a0GSTR-8<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">File the particular GST Returns, that is yet to be filed along with late fees for the delay and interest on the GST liability if any<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">15 days from the date of receiving notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Tax is assessed to the best judgment using the information available to the department. \u00a0 The penalty will be applicable of Rs. 10,000 or 10% of the tax due, whichever is higher.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>2<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">CMP-05<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show cause notice \u2013 Questioning the eligibility to be a composition dealer<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Must justify reasons as to why the taxpayer should continue to be eligible for the composition scheme<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">15 days of receipt of the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">The penalty stipulated under section 122 and the order in CMP-07 denying the benefit of the composition scheme<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>3<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">REG-03<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">At the time of verifying the application for GST registration, a notice can be sent requiring clarification for the information provided in the application or documents needed for verification. Also, the same form for the notice is applicable for the amendment of GST registration<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply letter in REG-04 with clarification or the information<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 7 working days from the date of receiving the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reject such an application and inform the applicant electronically in REG-05.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>4<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">REG-17<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show cause notice why should the GST registration not be canceled for the reasons laid down in the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply letter in REG-18 with the reasons for non-cancellation of GST registration<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 7 working days from the date of receiving the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Cancellation of GST registration in REG-19<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>5<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">REG-23<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show cause notice why the cancellation of GST registration must be revoked, for the reasons laid down in the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply letter in REG-24<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 7 working days from the date of receiving the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Cancellation of GST Registration will be revoked<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>6<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">REG-27<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">In case of migration into GST by taxpayers of the VAT regime, a notice can be issued in REG-26 within the time limit prescribed, for not making an application after obtaining provisional registration or not giving correct or complete details therein<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply by applying in REG-26 and appear before the tax authority giving a reasonable opportunity to be heard<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">None prescribed<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Issue the cancellation of provisional registration in REG-28<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>7<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">PCT-03<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show cause notice for misconduct by the GST practitioner<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply within the time prescribed in the show cause notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within the time prescribed in the show cause notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Order the cancellation of the license as a GST practitioner<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>8<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">RFD-08<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show cause notice as to why the GST refund must not be made to the applicant (taxpayer)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply letter in RFD-09<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 15 days of receipt of notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Make an order in RFD-06 for rejecting the GST Refund application<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>9<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">ASMT-02<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice for Seeking Additional Information for provisional assessment under GST<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply in ASMT-03 along with documents<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 15 days from the date of service of this notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Application for provisional assessment may be rejected<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>10<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">ASMT-06<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice for seeking additional information for Final assessment under GST (for those who applied for provisional assessment)<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply in 15 days of receipt of the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 15 days from the date of receipt of this notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">ASMT-07 can be passed without considering the views of taxpayers being assessed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>11<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">ASMT-10<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Scrutiny notice -Notice for intimating discrepancies in the GST return after scrutiny along with tax, interest, and any other amount payable in relation to the such discrepancy, if any<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply in ASMT-11 giving reasons for discrepancies in the GST returns<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within the time prescribed in the show cause notice or a maximum time of thirty days from the date of service of notice or such deadline notified<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Proceed to assess the taxpayer based on information at hand \u2013 may lead to prosecution and penalty<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>12<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">ASMT-14<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show Cause Notice for assessment under section 63- reasons for conducting the assessment on the best judgment basis<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply in written form and appear before the GST authority issuing the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 15 days of notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">The assessment order in ASMT-15, may not be favoring the assessee<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>13<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">ADT-01<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice for conducting an audit by Tax authority under Section 65<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Attend in person as directed in the notice or produce records<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within the time prescribed in the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">If not, it is presumed that the taxpayer does not possess books of accounts and proceedings will be initiated<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>14<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">RVN-01<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice under section 108 issued to the taxpayer by the revisional authority before passing the revision order of appeals, giving the opportunity of being heard. Order of revision is usually passed to fix errors in order for appeals passed under section 108<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply within the prescribed time and\/or appear before the GST authority passing the order of revision on a given date and time<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 7 working days from the date of service of the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">The case will be decided ex parte on the basis of available records and on the merits<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>15<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice of Enquiry by Directorate of\u00a0Anti-profiteering<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Where the supplier has not passed on the benefit of ITC or reduced GST rates to the recipient\/consumer, proceedings may be initiated by the Directorate of anti-profiteering. All interested parties will get a notice asking for more details.<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Cooperate in the proceedings and provide evidence, if any<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">As may be specified in the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Proceedings will be initiated ex parte on the basis of available evidence.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>16<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DRC-01<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Show cause Notice for Demand of Tax- Is issued for demanding tax paid shortly or not paid with or without an intent to defraud. It is served along with a statement of details in DRC-02<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Reply in DRC-03 for paying the amount of tax demanded in the notice along with Interest and penalty*, if any applicable. Use DRC-06 to reply to the show cause notice *Note: Where no fraud is committed, the penalty is chargeable only if payment is made beyond the thirty days time limit<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within 30 days of receipt of the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Order can be passed with a higher penalty or prosecution- within three years from the due date of annual returns for the particular financial year for which tax is demanded<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>17<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DRC-10 \u00a0 And \u00a0 DRC-17<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice of Auction of Goods under section 79(1)(b) of the Act- Reference to the order of demand will be given, being the order for recovery through specified officer under section 79 OR Recovery through execution of the decree<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Must be able to pay the outstanding demand as per DRC-09<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">As may be specified in the notice before the sale. Note that the last day of the bid or the last day of the auction cannot be before 15 days from the date of issue of the notice<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Proceed to e-auction and sale<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>18<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DRC-11<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice to the successful bidder<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Pay the full bid amount<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Within the 15 days from the date of the auction<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">The proper officer can conduct a re-auction<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>19<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DRC-13<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice of Recovery of outstanding tax from a third person<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Deposit the amount specified in the notice and reply in DRC-14<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Deemed to be a defaulter in respect of the amount specified in the notice and can be subject to prosecution and penalties<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>20<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">DRC-16<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Notice for attachment and sale of immovable\/movable goods\/shares under section 79<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">A taxpayer receiving \u00a0this notice is prohibited from transferring or creating a charge on the said goods in any way and any transfer or charge created by you shall be invalid<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"border: 1px solid #555;\"><span style=\"font-weight: 400;\">Any contravention of the notice can invite prosecution and\/or penalties<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Why\"><b>Why GST notices are issued?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The most common reasons for issuing a GST notice are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuance of Scrutiny Notice due to mismatch of data furnished between GSTR 1 and GSTR 3B<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The difference in ITC amounts claimed in GSTR 3B as compared to GSTR 2A<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late filing of GSTR 1 and then subsequent delayed filing of GSTR 3B for more than 6 months<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inconsistent declarations made in GSTR 1 and e-way bill portal<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The prices will not be reduced after the reduction in GST rates on the date notified by the Central Board of Indirect Taxes and Customs (CBIC). The taxpayer does not reduce the prices and commits a delay in not passing on the benefit of the reduced tax to the customers. Such a practice is known as profiteering and the GST authorities have adopted several anti-profiteering measures to address such non-compliance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuance of SCN when GST is not paid by the taxpayer or is paid as a short payment whether with or without any fraudulent intent<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issuance of SCN when GST is wrongfully refunded, whether with or without fraudulent intent<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Misused ITC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When a <\/span><span style=\"font-weight: 400;\">business<\/span><span style=\"font-weight: 400;\"> that is required to register under GST has not been registered and tax and other obligations have not been fulfilled under the GST Act<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exports are reported inconsistently in Form GSTR 1 with the required information provided accurately on ICEGATE<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the authorities request additional information regarding the records maintained by the taxpayer<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When the tax authorities have to carry out an inspection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the information return required to be filed before the GST authorities has not been submitted within the stipulated time.<\/span><\/li>\n<\/ul>\n<h2 id=\"GST\"><b>Modes of serving GST Notices\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 169 of the <a href=\"https:\/\/gstcouncil.gov.in\/sgst-act\" target=\"_blank\" rel=\"noopener\">CGST Act, 2017<\/a> lays down the various modes of communication of notices under GST. Any other method of sending a notice will not be legally valid. Taxpayers should note that the following are the different ways to obtain notices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personal delivery of the notice either directly or through a messenger by courier to the taxpayer or his representative.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By registered mail or express mail or courier with confirmation &#8211; addressed to the last known place of business of the taxpayer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Communication to an email address<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Access on <\/span><span style=\"font-weight: 400;\">GST Portal<\/span><span style=\"font-weight: 400;\"> after login.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By publication in regional newspapers distributed in the given locality \u2013 in the taxpayer&#8217;s locality based on the last known address of residence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If none of the above means is used, then by affixing it in some conspicuous place at his last known place of business or residence. If the tax authorities do not find this to be adequate, they may, as a last resort, post a copy on the bulletin board of the office of the relevant officer or authority.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A taxpayer need not act on notice or communication if it is received by means other than as notified from time to time under the GST Act.<\/span><\/p>\n<h2 id=\"to\"><b>Responding to GST Notices and Consequences of Failure to Respond<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Any GST notification reply can be submitted online at the GST portal. A taxpayer may use a digital signature or an electronic signature of authorized personnel of such taxpayer or himself. If payment of tax and interest is required, pay this obligation in the required form and manner. After such payment, the response must be submitted in the required form to the tax authority that sent the notice.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In case a taxpayer who receives a GST notice fails to respond within the stipulated time, he will be liable for penalties and further proceedings as required in each case under the GST Act. The taxpayer may authorize another representative or <a href=\"https:\/\/legalwindow.in\/ca-in-jaipur\/\" target=\"_blank\" rel=\"noopener\">chartered accountant<\/a> to investigate matters related to GST notifications. It can do so by issuing a Letter of Authorization under GST. A GST authorization letter gives authority to respond to GST notices and act on behalf of another representative.<\/span><\/p>\n<h2 id=\"and\"><b>GST Notices and Possible Solutions<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The following are the possible solutions that taxpayer\u2019s must keep in mind while receiving GST Notices:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>GST NOTICES<\/b><\/td>\n<td style=\"border: 1px solid #555;\"><b>POSSIBLE SOLUTIONS<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>GSTR 1 vs GSTR 3B \u2013 Output Mismatch<\/b><\/td>\n<td style=\"border: 1px solid #555;\">The possibility that taxes were paid in a different month or through DRC-03 or when filing GSTR 9\/9C. Make sure time limits are met (sections 37 &amp; 39).<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>GSTR 2A vs GSTR 3B \u2013 ITC mismatch<\/b><\/td>\n<td style=\"border: 1px solid #555;\">Genuine credit \u2013 available on the tax invoice, full payment to the vendor, receipt of goods\/services should be eligible. (section 16)<\/p>\n<p>The period until October 2019 \u2013 not applicable, no provision of the Act<\/p>\n<p>October 2019 to December 2021 \u2013 Rule did not have authorization power through the Act<\/p>\n<p>From January 2022 \u2013 implemented Section 16(2) (a) aa), adjustment of GSTR 2B is required.<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>GSTR 9 vs GSTR 9C \u2013 Mismatch<\/b><\/td>\n<td style=\"border: 1px solid #555;\">The difference in tax payable and paid may have logical reasons and may not be mandatory. Not all unreconciled values \u200b\u200bneed to be taxable. Some tables in GSTR 9 and 9C were optional and not filled. (Notice 56\/2019-CT)<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Notice Regarding E-way Bill<\/b><\/td>\n<td style=\"border: 1px solid #555;\">The movement must not be restricted to genuine transactions. Various case laws are available to support EWB-related issues.<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Payment of Interest<\/b><\/td>\n<td style=\"border: 1px solid #555;\">Recently the law has made it clear that interest is applicable only in the case of ITC, the balance is claimed and utilized. If interest is claimed, otherwise no payment is made.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Best\"><b>Best Practices\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The following best practices (along with those mentioned in the GST Audit Notice) would help reduce departmental interference and prove that you are a bonafide assessee. Being proactive is the best step forward. Procedures that may yield positive results (which involve no further action or just phone calls) are:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Voluntarily submit an &#8220;initial information letter&#8221; (explain the entity&#8217;s tax position and GST applicability. Submit via RPAD). This is recommended to demonstrate to any large taxpayer in good faith. State that you are willing to come and explain if necessary. Maintenance of Required Information (Section 35 r\/w Rule 56)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that transactions are conducted through registered dealers as far as possible. Categorize suppliers based on their compliance and return records.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Own GSTR 1 &amp; 3B to be matched regularly (in turn requires books to be closed on time without back-dated entries). Any missing information can be published in the next month or voluntarily paid through DRC-03.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate the internal process to help generate GST return information on time and with reduced error\/NIL errors.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A pre-audit audit by a competent professional would go a long way in identifying and taking action before department audits begin.<\/span><\/li>\n<\/ul>\n<h2 id=\"Final\"><b><a href=\"https:\/\/legalwindow.in\/gst-audit\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-109726 size-full\" title=\"GST Audit in Jaipur\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Get-DIR-3-KYC-done-for-directors-in-1000-All-Inclusive-1.png\" alt=\"GST Audit in Jaipur\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-DIR-3-KYC-done-for-directors-in-1000-All-Inclusive-1.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Get-DIR-3-KYC-done-for-directors-in-1000-All-Inclusive-1-600x120.png 600w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Final words<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A GST notification is a form of face-to-face communication between the GST authorities and taxpayers. Taxpayers should take the GST notification seriously and take corrective action as directed in the notification. Taxpayers may have to pay monetary penalties if GST notices are ignored for a long time.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Through its qualified team, <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\"> offers you a high level of satisfaction and prompt delivery of <\/span><span style=\"font-weight: 400;\">GST Registration<\/span><span style=\"font-weight: 400;\"> Certificate, <\/span><a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST Return<\/span><\/a><span style=\"font-weight: 400;\">, and other GST-related services, as well as better handling of governmental rules. For GST-related and GST-compliance services, please get in touch with our team at <\/span><b>072407-51000<\/b><span style=\"font-weight: 400;\"> or <\/span><b>admin@legalwindow.in.<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>There has been a sharp increase in the number of GST notifications in the last 2 years. This is due to the completion of the audit on time;&hellip;<\/p>\n","protected":false},"author":4,"featured_media":109727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-109668","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST Notices and Their Solutions. &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article tells you about what are GST Notices, the types of GST Notices, why GST notices are issued, GST Notices, and their Solutions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/gst-notices-and-their-solutions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Notices and Their Solutions. &#187; 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