Answer

1. F

   Facts

   The officer compares reverse charge tax paid in GSTR-3B with the ITC claimed on it. Show the tax was paid in cash before the ITC, and explain any timing difference.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Officer may scrutinise returns, inform discrepancies and seek an explanation; if accepted, no further action; if not, action under Sec 65, 66, 67, 73 or 74
   • Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
3. A

   Analysis

   Instruction 02/2022-GST lists reverse charge liability against ITC, and cash payment of reverse charge. Reverse charge tax must be paid in cash, not from ITC. Example: RCM paid ₹54,000 but ITC claimed ₹60,000; ₹6,000 relates to RCM paid in the previous year. Show the challans and GSTR-3B months.

4. C

   Conclusion

   1. 1List reverse charge payments month-wise.
   2. 2List reverse charge ITC claimed.
   3. 3Explain differences with challans.
   4. 4Pay any unpaid RCM with interest.

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