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Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B

GST scrutiny notices are issued by tax authorities when discrepancies are found in the returns filed by taxpayers, particularly in GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment details). Understanding these notices is crucial to ensure compliance and avoid penalties.

Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B,  Get Practical GST Course by SLA Consultants India, New Delhi,

1. Common Reasons for GST Scrutiny Notices

Tax authorities issue scrutiny notices under Section 61 of the CGST Act, 2017 for various reasons, including:

• Mismatch between GSTR-1 and GSTR-3B – If outward supply details in GSTR-1 do not match with tax payment in GSTR-3B.
• Discrepancy in Input Tax Credit (ITC) claims – If ITC claimed in GSTR-3B exceeds the eligible amount in GSTR-2B.
• Non-payment of GST liability – If tax liability declared in returns is not fully paid.
• Continuous late filing of returns – If returns are filed with delays or skipped for multiple periods.
• Underreporting of sales or turnover – If sales figures do not align with e-way bills or annual financials.

2. Types of Scrutiny Notices for GSTR-1 and GSTR-3B

• Notice in FORM GST ASMT-10 – Issued when discrepancies are identified in the taxpayer’s GST returns.
• Show Cause Notice (SCN) under Section 73 or 74 – Issued for tax shortfall due to unintentional errors (Section 73) or fraud (Section 74).
• Notice for ITC reversal – If excessive or ineligible ITC is claimed, authorities may demand reversal.

3. How to Respond to a GST Scrutiny Notice

• Analyze the notice carefully – Check the period, nature of discrepancy, and required response.
• Prepare reconciliation statements – Match GSTR-1, GSTR-3B, GSTR-2B, and books of accounts.
• Reply within the given timeframe – Respond to FORM GST ASMT-10 within 30 days with explanations or corrections.
• Pay the tax dues if required – If errors are genuine, pay the outstanding tax with interest to avoid further action.
• Seek professional assistance – If the issue is complex, consult a GST expert to avoid penalties.

Learn GST Compliance with SLA Consultants India

To avoid scrutiny notices and ensure error-free GST filings, SLA Consultants India in New Delhi offers a Practical GST Course in Delhi, covering:
✅ GSTR-1 and GSTR-3B reconciliation
✅ Handling GST scrutiny notices and replies
✅ ITC claims and tax payment strategies

Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B,  Get Practical GST Course by SLA Consultants India, New Delhi

Master GST compliance with expert-led training and real-time case studies.

Enroll in SLA Consultants India’s GST Practical Course to handle GST filings confidently and avoid penalties!

SLA Consultants Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B,  Get Practical GST Course by SLA Consultants India, New Delhi Details with “New Year Offer 2025” are available at the link below:

https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx

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GST Training Courses

Module 1 – GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)

Module 2 – Income Tax/TDS – By Chartered Accountant (Direct Tax)

Module 3 – Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant

Module 4 – Banking and Finance Instruments – By Chartered Accountant

Module 5 – Customs / Import and Export Procedures – By Chartered Accountant

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