15 parameters based on which GST department is issuing notices for scrutiny of returns

There is a total of 15 parameters based on which GST department is issuing notices for scrutiny of returns as follows:

👉In-eligible ITC claimed from non-genuine taxpayers (NGTPs) whose RC is canceled ab-initio
👉Excess outward tax in GSTR-1 compared to GSTR-9 /GSTR-3B
👉Excess Outward tax in E-Way Bills Compared to GSTR-3B
👉In-eligible ITC claimed from GSTR-3B Non-filers
👉Excess ITC claimed in GSTR-9/3B which is not confirmed in GSTR-2A or 8A of GSTR-9
👉In-eligible ITC claimed from RC is canceled suppliers
👉Less turnover is shown in GSTR-1 compared to GSTR-8 (TCS)
👉Less turnover is shown in GSTR-3B compared to GSTR-7 (TDS)
👉Less RCM liability disclosed in GSTR 9/3B/4 than shown by suppliers in GSTR-1
👉ITC claims after the last date of availing of ITC as per section 16(4) GSTR-3B
👉ITC on purchase invoices uploaded by the supplier in GSTR-1 filed after the last date of availing -section 16(4)
Interest on delayed payments made with GSTR 3B
👉Excess IGST on imports shown in GSTR_6E vs. ICEGATE data
👉Excess ISD ITC availed in GSTR9_6G Vs GSTR 2A_ISD
👉Excess RCM ITC GSTR9_6CDF than liability shown in GSTR
 9_4G

Regards,
CA Lalit Aggarwal,
9999565491

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