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