Answer

1. F

   Facts

   The officer compares taxable value in TDS and TCS credits with your declared turnover. Differences often come from returns, cancellations or a different reporting month.

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
   • Sec 52, CGST Act 2017E-commerce operator collects TCS on net supplies
3. A

   Analysis

   The SOP lists taxable value against TCS and TDS credit as a parameter. Example: TCS data shows ₹48 lakh but your returns show ₹45 lakh; ₹3 lakh is returns processed after the operator's statement. Attach the operator's reports and your reconciliation.

4. C

   Conclusion

   1. 1Download TCS and TDS credit details for the year.
   2. 2Compare with your sales by month.
   3. 3Explain returns, cancellations and timing.
   4. 4Pay tax on any unreported sales.

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