Help and Advice the ASMT-10 Notice

subhagan sreerangam (7054 Points)

11 July 2020  
A GST Registered taxpayer purchase of Rubber Sheets from Unregistered Farmers worth ₹ 8000000/-from July 2017 to March 2018 and Sold it to Registered Taxpayer for ₹ 8200000/-& Collected 2.50% CGST ₹ 205000/-,SGST ₹ 205000/-.At the time GSTR3B filed Column No.3.1 (a ) recorded the Sales amount and 2.50% CGST & SGST of ₹ 205000/- respectively. Column No 3.1 (d ) recorded the Purchase Value and tax dues 2.50% CGST& SGST of ₹ 200000/- respectively. Column No 4A (5 ) Claimed IPT same as Column No 3.1 ( D ).CGST Payable ₹ 205000= Paid to CGST ITC ₹ 200000 + other than reverse tax paid in cash ₹ 5000.It same as SGST. Reverse charge tax psysble in CGST ₹
200000 = Reverse charge tax to be paid in cash ₹ 200000.It same as in SGST.Total CGST & SGST Collected ₹ 205000/- respectively. Total Reverse charge tax dues in CGST and SGST ₹ 200000/- respectively. Farmers without registration do not file GSTR1.So the input tax credit not reflected in GSTR 2A.The Assessing Authority ( SGST Department Kerala ) had issued a notice to dealer in Form ASMT-10 to pay the amount not reflected in the GSTR2A.What is the way to overcome this Notice.