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GST

Notice for tax shown in returns but not paid

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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.

Provisions

Sec 75(12), CGST Act 2017; Sec 79, CGST Act 2017; Rule 88C, CGST Rules 2017

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.

Close

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

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