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GST Return Mismatch: Why SCN Should Consider Seriously?

Why GST SCN Should Consider Seriously?

A show cause notice would have been issued by the GST department for mismatch of the GST ITC claims, errors in reports, and discrepancies in the e-way bill and turnover. 

From 2017-18 to the present the agency would have incorporated investigating the returns and started issuing random notices to the assessors.

In the majority of the cases towards fetching the discrepancies in the tax liability represented in GSTR-1, the notices would have been issued, and the tax payment via 3B, mismatches in the assessees ITC received via GSTR-2B, and non-matching of turnover and tax shown in the e-way bill with GSTR-3B and GSTR-1, among other reasons.

Tax experts stated that with the adoption of the GST, there would have been various GST legislation amendments and the framework of the return forms was treated to be impossible at the time for the government in order to implement, which caused confusion and a surge in the discomforts to the businesses. Several letters have been issued by the agency which has sought the interest and penalties including the tax amount.

As per the tax experts, the letters must be deemed in a serious way and the council might choose the ex-parte measure when the reply would not get furnished within the specified time.


When the demand is real then the same must get fulfilled fastly in order to prevent the penalty. CA mentioned. When the assessee does not agree with the same demand then he or she must furnish a response with the proper form specifying the provisions that have been applied.

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