Answer

1. F

   Facts

   Officers compare turnover in income tax data, such as the ITR and Form 26AS, with GST returns. Differences are often due to exempt or non-GST income, timing, or turnover of a different GSTIN under the same PAN.

2. P

   Provisions and law

   • Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
   • Sec 2(6), CGST Act 2017Aggregate turnover includes taxable, exempt and export supplies for all GSTINs under a PAN, excluding inward reverse charge and taxes
3. A

   Analysis

   Say the ITR shows ₹1.2 crore and GST returns ₹1 crore. If ₹15 lakh is interest and rent that is exempt or non-GST and ₹5 lakh is billed under another state GSTIN, the gap is explained. A line-by-line reconciliation with ledger extracts usually settles it.

4. C

   Conclusion

   1. 1Get the officer's comparison sheet.
   2. 2Break the income tax turnover into GST and non-GST heads.
   3. 3Add turnover of other GSTINs under the same PAN.
   4. 4Explain the gap in Part B with ledgers.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.