GST Notice

Notices under GST are communications by the GST Authorities. These are sent to the taxpayers specifically to remind or caution them of any defaults being noticed, specifically for not following the GST laws. In other cases, notices can be sent out just to collect more information from the taxpayer. Few cases where tax authorities send out notices are – where any movement of goods/ provision of services occurs without coming under tax lens or taxpayers operate suspiciously.

(i). Mismatch in details reported between GSTR-1 & GSTR-3B: scrutiny notice

(ii). Differences in Input tax credit claims made in GSTR-3B vis-a-vis GSTR-2B/2A

(iii). Delay in filing of GSTR-1 and GSTR-3B consecutively for more than six months

(iv). Inconsistent declaration in GSTR-1 and e-way bill portal

(iv). Non-payment of GST liability (tax) or the short-payment of the tax with or without the intent to defraud: show cause notice (SCN)