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_6...