Answer

1. F

   Facts

   AIS now shows GST turnover data for registered businesses. A gap between GST turnover and the ITR turnover is flagged, and you need to explain or correct it.

2. P

   Provisions and law

   • Sec 285BB, Income-tax Act 1961 (now Sec 510, Income-tax Act 2025)The department provides an Annual Information Statement showing information it holds about the taxpayer.
   • Sec 44AB, Income-tax Act 1961 (now Sec 63, Income-tax Act 2025)Tax audit thresholds depend on turnover.
   • Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return within 48 months from the end of the assessment year, with additional tax.
3. A

   Analysis

   Gaps often have a reason: GST turnover includes tax, stock transfers between branches, or advances, or the ITR was on a different basis. Make a reconciliation showing each difference. If the ITR missed real sales, revise or update the return and check whether the higher turnover needs a tax audit. Keep GSTR-1 and GSTR-3B summaries ready.

4. C

   Conclusion

   1. 1Download GST returns for the year.
   2. 2Prepare a reconciliation from GST turnover to ITR turnover.
   3. 3If real sales were missed, revise or update the return.
   4. 4Respond with the reconciliation summary.

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