Can company get the show cause notice (scn) if there is difference in the information provided in the Gst return 1 (gstr1) and gst return 3b (Gstr3b),
or if company file some information in gstr 1 and not in gstr 3b can company get SCN for that.
If Scn is issued for these case or any other information is available in the internet regarding this please give me the link of such website or wherever such information is available.
2 Replies
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 01 June 2023
Refer section 75(12) of the CGST Act 2017 , and rule 88C of the CGST rules 2017 , for Mismatch between GSTR1 and GSTR3B, rule 88C effective or not just confirm with others also.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 June 2023
Dear Prasad ji
No rule 88C is not effective till date , Yes but the notice can be issued as per Explanation under Section 75(12) .
For Detail clarification in this regard You can refer Instruction 1/2022 GST dated 07/01/22
Note : As per Rule 21(2A) also provides that if significant differences or anomalies is found in GSTR-1 & 3b the notice can be issued.
No rule 88C is not effective till date , Yes but the notice can be issued as per Explanation under Section 75(12) .
For Detail clarification in this regard You can refer Instruction 1/2022 GST dated 07/01/22
Note : As per Rule 21(2A) also provides that if significant differences or anomalies is found in GSTR-1 & 3b the notice can be issued.
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