Find
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.
GST
DRC-01A on turnover gap between income tax and GST
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Provisions
Rule 142(2A), CGST Rules 2017; Sec 2(6), CGST Act 2017
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.
Close
- Get the officer's comparison sheet.
- Break the income tax turnover into GST and non-GST heads.
- Add turnover of other GSTINs under the same PAN.
- Explain the gap in Part B with ledgers.
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