Notice under GST Part 1

Notice under GST Part 1 and learn how to reply to Notice on GST Portal

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Language : English
Chapters : 1
Category : GST Certification Courses
Author : CA Praveen Sharma

Under the Goods and Service Tax (GST), the government talks to the taxpayers through GST notices. There are diverse motives for the issuance of the different types of notice under GST, which each taxpayer needs to know. This GST course, Notice under GST , will discuss those motives and types of GST notices together with the way wherein one may also reply upon receiving one. In this course, we're going to cover the GST notice reference number, how to search or reply to GST notice by reference number, and the response layout for GST notice.

What is the GST notice?

GST government particularly ships out notices while taxpayers function suspiciously and while there may be any delivery of products or services which does now no longer arise under the tax lens. Upon verification of the taxpayer’s GST returns, the government act in step with the pointers amassed through them, acquired from any other governmental department, or a 3rd party. GST Notice under the Goods and Services Tax (GST) regulation is a medium utilized by the tax government to talk to taxpayers. GST notices are normally despatched as a phrase of warning for any defaults observed through the government, particularly in GST compliance, or to collect more facts from taxpayers.

The reason for receiving a GST notice is defaults committed on the taxpayer’s part, which includes no GST registration, made even if the regulation requires, behind schedule or no GST returns filing, extra declare of Input Tax Credit (ITC), unpaid GST, short GST payment, etc.

GST notices are known through different names which include scrutiny word, Show Cause Notice (SCN), or demand notice. The motive of the notice, the depth of the default committed, or the movement required from the taxpayer will decide what a GST notice can be known as.

The taxpayer needs to reply directly to the notice issued in his/her name within the specified period of time. In case, the taxpayer fails to do so, s/he can be legally acted upon. The GST government can subsequently prosecute this sort of taxpayer or don't forget it as a useful default and fee the taxpayer with the penalty.

Common Reasons for Issue of GST Notices:-

The main reasons for the issuance of a GST notice are:

✅ Issuance of scrutiny notice because of a mismatch of information provided among GSTR 1 and GSTR 3B
✅Difference in quantities of ITC claimed in GSTR 3B in comparison to GSTR 2A
✅ Delayed submitting of GSTR 1 after which consecutively not on-time submitting of GSTR 3B for over 6 months
✅ Inconsistent declarations made in GSTR 1 and the e-manner invoice portal
✅ Prices now no longer decreased, after GST prices are decreased, via way of means of the date notified via way of means of the Central Board of Indirect Taxes and Customs (CBIC). The taxpayer does now no longer lessen expenses and as a consequence commits the default of now no longer passing at the advantage of decreased taxes to customers. Such an exercise is referred to as profiteering and the GST government has taken numerous measures for anti-profiteering which deal with such defaults.
✅ Issuance of SCN when GST isn't paid via way of means of the taxpayer or is paid as quick payment, both with or with no fraudulent intention
✅ Issuance of SCN when GST is improperly refunded, both with or with no fraudulent intention
✅ Wrongly availed or applied ITC
✅ When a commercial enterprise that is susceptible to check-in under GST has now no longer been registered, and tax and different liabilities have now no longer been discharged under the GST Act
✅ Exports reported unevenly in Form GSTR 1 with the specified records lodged appropriately on ICEGATE
✅ When any extra records are needed by the government associated with the statistics maintained by the taxpayer
✅ When the tax government has to conduct an audit
✅ When the return of the records which became required to be filed earlier than GST government have now no longer been submitted within the specified duration of time.

Visit this blog If you want to know How to Identify Fake GST invoices.

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Notice under GST Part 1 with CA Praveen Sharma How to Reply GST Notice Why GST notice is coming

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Notice under GST Part 1 with CA Praveen Sharma

Notice under GST Part 1 with CA Praveen Sharma How to Reply GST Notice Why GST notice is coming

CA Praveen

GST and Indirect Tax Laws Expert

42 (21 ratings)

13 Courses

CA. Praveen Sharma is a qualified Chartered Accountant with rich experience in Industry Taxation, Budgetary and MIS. He is well versed with Industrial Laws and has over the years acquired proficiency in Indirect Tax Laws and in the Implementation of an effective accounting and control procedure.

He is a recognized faculty of The Institute of Chartered Accountants of India for Indirect Taxes. He addressed Certificate and Advance Courses of ICAI and Other Institutes on GST, besides addressing Study Circles and other forms of trade and professionals.

He has provided GST training to Officers of 32 States and Union Territories and to CBIC Officers.

He is the Master Trainer at GSTN and organized a residential program, for about three weeks, for the training of CBEC and VAT Officers of various states at the Chennai Campus of Infosys.

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