Form GST DRC-06 [See rule 142(4)] Reply to the Show Cause Notice fi. GSTIN [33BQCPS4768Q120 i2. Name lLegal Name: SAMPATH SEKAR [Trade Name: J.S. ENTERPRISES [3. Details of Show Cause Notice Reference No! Dated 2D331124229686E 11.2024 Financial Year [2020-21 I. Reply SECTION / SUB-SECTION UNDER WHICH SCN IS BEING ISSUED - 73 _Act/Rules Provisions: 23 To COMMERCIAL TAX OFFICER MMDA COLONY: Central-I: CHENNAI CENTRAL: TAMIL NADU We are in Cause Notice receipt of the Show (SCN) No. ZD331124229686E dated 25/11/2024 for the tax period APR 2020 — MAR 2021 issued by the proper officer We have precisely read the contents of the SCN and hereby provide our pointwise reply as below: Summary of Show Cause Notice © Brief Fact of the Case: Reconciliation of GSTR-01 with GSTR-09 © Grounds: Reconciliation of GSTR-01 with GSTR-09 © Taxes and other dues:‘Sr [Tax | Tum | Tax Tax [Act | POS [Tax Interest | Penalty Fee | Others | Total No | Rat | over | Period | Period e From_| To 7 i 7) 0 | 000] April | March | cast | NA | 1,69,202, [126.4980 | 20,000.00 | 0 0 | 315,700 2020 | 2021 00 0 2 | 0 | 000 | Apri | March | sest | NA | 2.26468 | 1,69,311 22,647 | 7,125 0 425,551 2020 | 2021 3 [0 | 000 | Apri [March | icst | TN | 2.26068 | 1,69,311 zea? | 7125] 0 | 425551 | 2020 | 2021 The above notice form GST DRC 01 was annexed in which it was stated as follows: You have filed the annual return in GSTR-09 for the financial year 2020-21, On examination of the information furnished in this return under various heads as well as the information furnished in GSTR-O1, GSTR-2A, GSTR-3B, EWB and other records available in this office, itwas found that you did not declare your correct tax liability while GSTR-3B. The summary of under dectared tax is as follows: SGST Rs. 1,70,038 CGST Rs. 1,70,038 IGST Rs. 1,69,201 CESS Rs. 0 Total Rs. 5,09,277 ‘The details of the above tax liability and reply are as follows: 1.Reconsideration of GSTR-01 and GSTR -09 As per the SCN, It is declared in GSTR -01 greater than net outward supplies information furnished in GSTR -09. There is a difference of Rs. 56.430 in CGST and Rs. 56,430 in SGST and in IGST Rs.1 between GSTR -01 and GSTR -09. Hereby, we provide our reply as below: In response to the discrepancy highlighted regarding the figures in GSTR-O1 and the GSTR-09, we have thoroughly re-evaluated our records. The mismatch between GSTR 01 & GSTR-09 is sale bills from the Previous FY 2019-20 filed in the FY 2020-21. The said salebill was inadvertently omitted from our filing because of payment received from the recipient delay in that year. This oversight was identified during our internal audit, and as a corrective measure, the bill was included and filed in FY 2020-21. Missed invoices should update in our GSTR-3B filing for the month in which the sales bills took place. We have understood the importance of maintaining accurate records id the impact this discrepancy may have on our tax compliance. We have reviewed our intemal processes to ensure that such an error does not occur in the future. cT SGST cGsT IGST TOTAL DEI Tax on outward supplies | 3,59,245 359,245 990 7,19,480 as per GSTR-O1 Less: tax on outward 3,02,815 3,02,815 989 6,06,619 supplies as per GSTR-09 Difference (Previous year Bill | value) 1 112,861 Due to the previous year sale bill filed in the FY 2019-20 causes GSTR-1 turnover greater than net outward supplies information furnished in GSTR-09. This delay has caused a mismatch between GSTR-01 & GSTR-09. 2,.The Excess ITC Claimed of Non -Reconciliation As per the SCN, It is observed that the tax payer has not correctly availed input tax on his outward supplies on reconciliation of turnovers in GSTR-09, After analyzing the notice and our records, it has come to our attention that input tax credit (Amount of SGST Rs: 76,655 and CGST Rs 76,655 & IGST Rs 16,041) Excess in our GSTR 09 for the FY 2020-2021. As we are specialized in providing Water motor services. The expenses incurred for Water motor -LIKE TUBES, PIPES, SHEATHS AND RODS are in the course of our business activities related to construction projects undertaken by our ‘company. Input tax credit from FY 2020-21 cannot carried forward (o subsequent periods (FY 2021-22 and onwards). Details of ITC for the Financial year 2020-21 as per GSTR 9 given below: -Pell Details of11C forthe financial year SeNe Dewils Cent | StweTax’ | neal | Cond] Tost) | UT Tan Tas) 7 B a 4 5 5 Oiler ITC elated formation A_ [Casper GSTR2A (Table 3 & Stherwon) 3aaMT TI] BONED] 000] B_[1iCas per suun oval of Gy and UT) above 00 000] oan (© [14 on iawaed supplies (other tan imports and inward supplies Tas@arap uasaie7] 000] but intel services received lion SEZs) eeeeived ducing the inthe next Financial year up specified petiod D_[ Difference [AARC] Teessos| __Taessos[ eons 00] 3.Late Fee Calculation: We have belatedly filed GSTR-1 outward statement for the FY 2020-21. Hence, we are accepting to pay the late fee as per section 47 of TNGST/CGST Act,2017. There is an amount of Rs. 1,325 in CGST and Rs. 1,325 in SGST for belatedly filed GSTR -1. We accept that we had filed our returns belatedly during the period F.Y 2020-21 Hereby, we provide I low: This was due to the outbreak of Corona pandemic. We accept the as per the SCN and we have paid the same through DRC-03. There is an amount of Rs, 1,325 in CGST and Rs. 1,325 in SGST for belatedly filed GSTR -1. We have attached a copy of the DRC-03 for your reference. Details of GSTR-1 late fee GSTIN: 33BQCPS4768Q1Z0 Frere sc anccot | Peestefor | pecmtaateor | Noor — |scsr cast litt, | oStRE ers | Mme come a | on Late fee|Late fee tf 3 : z rhs | May eane50 | 29.01.2000 pasos 2 | hme [05.08.2000 | —05-082000 | 15-08-200 3 | 200 [200 3 [tay | eno isa2020 2 [so [Angus | 1-0-2020 129.2000 a ee 5: Seems] —11-102020 2-0 rr as [215 6 | Oatber | 11-11-2020 1811-2000 7 fas Dis 1 [November] 11-12-2020 waza | 1 as [as [os [oecenber!tiai201 | param1 | asaram1 | 17 as | ws9 | tana 11-02-2021 1 25 10 | February | 11-03-2021 12-03-2021 1 25 11] March_| 11-04-2021 | 13-04-2021 14-04-2021 3 5 Total 1325 4.GSTR-9 late fee: We are belatedly filed GSTR-9 annual return for the FY 2020-21. Hence, we are accepting to pay the late fee as per section 47 of TNGST/CGST Act,2017. There is an amount of Rs, 5,800 in CGST and Rs. 5,800 in SGST for belatedly filed GSTR -9, Hereby, we provide our reply as below: We accept that we had filed our returns belatedly during the period F.Y 2020-21. This was due to the outbreak of Corona pandemic. We accept the as per the SCN and we have paid the same through DRC-03. There is an amount of Rs. 5,800 in CGST and Rs. 5,800 in SGST for belatedly filed GSTR -1, We have attached a copy of the DRC- 3 for your reference Conclusion Hence, I request you to kindly accept the same and drop all further proceeding. We are accepting to pay the tax amount of CGST Rs 7125 & SGST of Rs.7125 include (GSTR 9 Late fees & GSTR 1 Late fees). Thanking you Signature of the Authorized Signatory For. E: Korth. Name : Sampath Sekar Designation / Status. : Proprietor Date 2 13/12/2024