08 September 2024
One of my client received SCN u/s 74 of the GST Act. for discrepancies found in audit under section 65 for the year 2018-19. There is no outward tax liability short payment, there is no misstatement of facts or incrimminating records found in the audit. The GST turnover tallied with Income tax returns. Only GSTR-3B vs GSTR-2A differences only. The difference also adjusted during the time of filed Annual Return. The RCM liability also discharged. The DRC-07 issued by the department for the difference of GSTR-2A vs GSTR-3B taxes with interest and penalty. Kindly let me know the case law in favour of the client. The discripancy comes under section 73 only not for sectiion 74. Can we file rectification with the proper officer or filing the appeal. Kindly give any format for section mismatch issued by the department.
CAclubindia
