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Annexure A

The document is a formal reply to a Show Cause Notice regarding discrepancies in Input Tax Credit (ITC) claimed in GSTR-3B and GSTR-2A for FY 2020-21. The response argues that the department made an error by not considering ITC reversals, leading to a revised difference that shows no excess ITC was claimed. Consequently, the author requests that the proceedings initiated under the notice be dropped and asserts that no purchase invoices are applicable for the year in question.

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84 views2 pages

Annexure A

The document is a formal reply to a Show Cause Notice regarding discrepancies in Input Tax Credit (ITC) claimed in GSTR-3B and GSTR-2A for FY 2020-21. The response argues that the department made an error by not considering ITC reversals, leading to a revised difference that shows no excess ITC was claimed. Consequently, the author requests that the proceedings initiated under the notice be dropped and asserts that no purchase invoices are applicable for the year in question.

Uploaded by

kavitasurana08
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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ANNEXURE A TO DRC-06: REPLY TO SUMMARY OF SHOW CAUSE NOTICE

02.12.2024
To,
Assistant Commissioner,
SGST, Raipur, Circle-1,
Raipur, C.G.

GSTN :

Respected Sir,

With Reference to caption subject matter, we would like to state that we


have received Show Cause Notice dated 27.11.2024 from your good office
for Difference in ITC claimed in GSTR-3B and ITC available in GSTR-2A as
reflecting under Table 8D of GSTR-9 for FY 2020-21.

Details as under;

With respect to the above difference, we would like to submit that the
department has derived the values from Table 8 “Other ITC related
information” of GSTR-9 for FY 2018-19. While deriving the above difference
the department has erred by not considering the reversal reported
under Table 7 “Details of ITC Reversed and Ineligible ITC for the
financial year” of GSTR-9 for FY 2020-21.
Hence, revised difference after considering the same is as under;

S Particulars CGST SGST


N
Difference as per Table 8D of
A GSTR-9 (GSTR-3B – GSTR- 5,625 5,625
2A)

ITC reversed under Table 7


B 7,650 7,650
of GSTR-9

C Difference (A-B) -2,025 -2,025

(Copy of GSTR-9 for FY 2020-21 is enclosed herewith for your verification)

HENCE FROM THE ABOVE DISCUSSIONS, IT IS AMPLE CLEAR THAT


THERE IS NO EXCESS ITC CLAIMED IN GSTR-3B IN COMPARISON WITH
ITC AVAILABLE IN GSTR-2A AND ACCORDINGLY NO LIABILITY
TOWARDS GST AND INTEREST THEREON IS TENABLE UNDER LAWS.
ACCORDINGLY, THE PROCEEDINGS INITIATED UNDER THE IMPUGNED
NOTICE IN FORM DRC-01 IS LIABLE TO BE DROPPED AND SET ASIDE
IN FULL.

Further, with respect to Purchase Invoices, we would like to submit that no


purchase has been made by us during the impugned year. Hence, the said
point is not applicable.

Thanking you in anticipation.

Yours’ sincerely

Authorized Signatory
Enclosure: As Above

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