Answer

1. F

   Facts

   Under Sec 75(12), self-assessed tax shown in a return but not paid can be recovered directly under Sec 79 without a show cause notice. Where there is a difference between GSTR-1 and GSTR-3B, the officer can treat the GSTR-1 tax as self-assessed.

2. P

   Provisions and law

   • Sec 75(12), CGST Act 2017Self-assessed tax shown in returns but not paid can be recovered directly under Sec 79
   • Sec 79, CGST Act 2017Recovery of dues, including from bank accounts and third parties
   • Rule 88C, CGST Rules 2017Intimation DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond a limit
3. A

   Analysis

   If GSTR-1 shows tax of ₹1,80,000 and GSTR-3B paid ₹1,20,000, the ₹60,000 gap can be recovered directly. CBIC has said the officer should first give the taxpayer a chance to explain, such as through DRC-01B. Explain genuine differences quickly, and pay real shortfalls with interest.

4. C

   Conclusion

   1. 1Compare tax in GSTR-1 and GSTR-3B
   2. 2Explain genuine differences with documents
   3. 3Pay real shortfall with interest by DRC-03
   4. 4Respond to any DRC-01B or recovery notice at once

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