Office of the Assistant Commissioner(ST)

Krishnagiri-II Assessment circle

Date. 23.11.2024
Form GST DRC-01
[See Rule 142(1A)]

GSTIN: 33AAUFP1744J1ZW /2021-2022 Date:23.11.2024

Sir,
Sub:- TNGST 2017-Tvl. Palsani Green Power LLP.,
GSTIN: 33AAUFP1744J1ZW) -LLP -NO 434/4, Jagdevi
Road, Mallapadi ,Bargur Post, Krishnagiri, TamilNadu,
635104–Krishnagiri–II Assessment circle – 2021-2022
GST Audit conducted- Notice for Discrepancy under rule
101(4)- reply filed- partly admitted and partly not admitted-
Draft proposals – Audit Committee remarks received-Draft Audit
Proposal submitted- Approved-DRC-01 Notice issued-reg

Ref : 1) GST Audit SL.No:81/2023-2024 /Dated: 08.09.2023

2)This Office Audit Slip-2021-22/Dated.18.10.2024
3) Registered person’s reply on 21.10.2024
4) Audit Committee Remarks mail received on15.11.2024
5). The Joint Commissioner(ST) Hosur Division, Hosur
Draft Audit Proposal approved on 21.11.2024

---------------
I submit that Tvl.Palsani Green Power LLP, Private Limited Company,
business place at NO 434/4, Jagdevi Road, Mallapadi, Bargur Post, Krishnagiri, Tamil
Nadu, 635104 Krishnagiri–II Assessment circle deals with prepared binders for foundry
moulds or cores; chemical products and preparations of the chemical or allied industries
(including those consisting of mixtures of natural products), not elsewhere specified or
included,
The above concern was selected for GST Audit for the year 2020-2021
to 2021-2022 and allotted to Assistant commissioner(ST)(FAC), Dharmapuri as per
reference cited. Further Audit was conducted for the year 2020-2021 and Audit slip
was issued to the Tax payer on 18.10.2024 . They have filed reply on 28.10.2024, partly
admitted and partly not admitted and hence draft Audit proposals are submitted for
approval. After that draft Audit proposals were submitted and approved. Therefore
DRC-01 is issued .

Audit Slip-1) GSTR 3B vs GSTR 1 vs GSTR 9 vs P & L A/c

Turnover as Turnover as Turnover as Turnover as Difference

per 3B per GSTR 1 per GSTR 9/9C per P&L
account
62885522 62873340 62873341 62873341 -12181
 You are requested to reconcile the difference in turnover and furnish the reasons
for the above differences noticed along with documentary proof failing which the
turnover higher reported is treated as invoices issued without movement of goods and
penalty will be assessed u/s 122 of TNGST Act-2017.

Sl. No Description Turnover Rate of Tax CGST Penalty SGST Penalty

1. Turnover difference 12181 18% 2192 2192

Taxpayer’s Reply:-
On verification with the GSTN systems and our Books of accounts there is no such difference
noticed Copy of the abstract enclosed here.

GSTR-1 Turnover : 62873341.00

GSTR 3 B Turnover : 62873341.00
==========
Difference (excess in 3B) Nil
Audit officer Remarks
Turnover of GSTR-1 and GSTR-3B turnover was verified with taxpayer’s reply.
They have submitted P&L and GSTR-3B copies for further verification were verified
and found correct and hence defect was dropped.

Audit slip:2) Excess ITC Claimed

Details IGST CGST SGST Cess Total
As per GSTR-2A 4450321 1848884 1848884 0 8148089
Less-Credit Note 266 0 0 0 266
ITC Eligible 4450055 1848884 1848884 0 8147823
Table 8 of GSTR-9 5916137 1188074 1188074 0 8292285
Excess ITC Taken 1466082 660810 660810 0 1321620

Difference of Excess ITC claimed Rs.1321620/- ( IGST Rs.1466082+CGST

Rs.660810+ SGST Rs.660810 ) is to be reversed u/s 16 and you are instructed to pay
interest u/s 50 of the ACT.

Taxpayer’s Reply:-

On verification no such difference was noticed , While filling the GSTR-9C made the clerical error
we hereby submit that the correct value as per our books of accounts

ITC as per Gstr-2A

B2B 5,937,583.57 1,164,324.63 1,164,324.60
Add-CN 0 0 0
Less DN -266.25 0 0
Add- RCM 295,805.00 122,279.00 122,279.00
Total 6,233,122.32 1,286,603.63 1,286,603.60
ITC as per -3B
Import 0 0 0
RCM 295805 122279 122279
All Other ITC 5821445 1114508 1114508
Less ITC Reversed 0 -344 -344
 Net ITC Availed in
3B 6117250 1236443 1236443

Excess available 115,872.32 50,160.63 50,160.60

On seen the above excess ITC available in our Books hence Request you to kindly drop the proposal.

Audit officer Remarks

Taxpayer has submitted GSTR-2A and GSTR-3B details, further verification of
RCM was verified and found correct. They have not availed excess ITC. Hence defect
was dropped.

Audit Slip.3) Credit Note issued

You have issued credit note value of Rs.204303/- You instructed to furnish Credit
note issued supporting documents, failing which it will be treated as taxable supply and
assessed to tax at the rate of 18% along with interest and penalty.

Details Taxable IGST CGST SGST Cess Total

value
Credit Note issued 204303 34013 1381 1381 0 36775

Taxpayer’s Reply:-
Credit Note issued for Rs.36775.00 raised due to sales return with in the time limit and it it was
reported in the GSTR also Credit note details attached herewith Hence, it is requested Kindly drop the
Proposal.

Audit officer Remarks

Taxpayer has submitted copy of credit notes and list of issued details. They have
reported above details in GSTR-1. Credit notes are verified and accepted. Hence defect
was Dropped.

Audit Slip.4) Credit Note Received

Details Taxable Value IGST CGST SGST Cess Total
Credit Note received 2104 266 - - 0 266
 You have received credit note value of Rs.266/- But you have not reversed ITC
as per 16 of the ACT. Credit note received to be reversed as per section 16 and pay with
interest u/s 50 of the ACT.
Taxpayer’s Reply:-
We came to understand the above value wrongly pick up for the last year , actual credit note Rs
266.00 which is already considered in the Return Kindly drop the proposal

Audit officer Remarks

Taxpayer has submitted credit note received details, further verification of credit
note Rs.266/- and GSTR-9, 8A was verified and found correct. They have not availed
excess ITC. Hence defect was dropped.

Audit Slip.5) Indirect income

Verification of the Profit and Loss statement filed by you revealed that there has
been other income as above, whereas the details of the indirect income has not been
furnished by way of annual report notes and schedules attach to audited balance sheet
and Profit and Loss Statement. You are requested to furnish the same failing which the
indirect income as per the above statement in respect of transactions arising from the
state of Tamil Nadu, failing which it will be treated as taxable supply and assessed to tax
at the rate of 18% along with interest and penalty.

Sl. Description Turnover Rate of CGST SGST

No Tax
1 Indirect income 86569 18% 7791 7791

Taxpayer’s reply:-
We have shown in our Balance sheet indirect income for Rs86569 .00 this is discounts received
from Bank which is not part of GST Hence Request you to drop the proposal
Audit officer Remarks
Taxpayer’s P&L financial statements are verified for indirect income details,
further verification of indirect income was verified and demand was Confirmed

And they have not produced documents for discount received Rs.86552/- for
further verification and reply not admitted.
Discount on Fuel Rs.17- GST Not applicable
Discount received Rs.49692 @18% Rs.4472+4472 ( CGST+SGST)
Discount received-S Rs.36860 @18% Rs.3317+3317( CGST+SGST)
Total Rs.86552 Rs.7789 +7789
.
Hence reply partly admitted and partly not admitted
TOTAL Rs.86552 @18% Rs.7789+7789 ( CGST+SGST)
Hence defect was partly confirmed.

Audit slip:6 ) RCM to be paid

On verification of profit loss account you have to be paid RCM as follows.
a)Professional Charges Rs.212064-
b)Advertisement Expenses Rs. 12900-
c)AMC Charges Rs. 6750-
d)Business Support service Rs. 22238-
e)Factory Rent Rs. 120000-
 f)Office expenses Rs. 82488-
g)Office Maintenance Rs.100435-
h)General Expenses Rs. 13495-
i)Travelling Charges Rs. 133522-
j)Transport Charges Rs.3888975-
k)Vehicle Maintenance Rs. 45470-

Total Rs.-4638337

For above expenses as per section 9(3) of the ACT following charges should have
been paid under RCM and you have to furnish supportive document.Failing which it will
be treated as taxable supply and assessed to tax at the rate of 18% along with interest
and penalty.

Rs.4638337 @18% - Tax Rs.417450+Rs.417450 ( CGST+SGST)

Taxpayer’s Reply:-
We have shown in our Profit & Loss account the Following Expenses
a) Professional Charges Rs 212064.00 – GST Charged under forward charges Hence RCM need not
arise
b) Advertisement Expenses Rs12900.00 - GST Charged under forward charges Hence RCM need not
arise
c) AMC Charges Rs6750 .00 GST Charged under forward charges Hence RCM need not arise
d) Business Supportive Service Rs22238.00 - GST Charged under forward charges Hence RCM need
not arise
e) Factory Rent Rs 120000.00 – This is Employee Shelter expenses Hence GST Not arise
f) Office Expenses Rs82488.00 – This is office cleaning and Maintenance expenses on which Rs 35007
was GST suffered under Forward Charges and Rs 47480.00 GST Not Suffered which is purely
office maintenance expenses Hence GST not arise
g) Office Maintenance Rs100435.00 – This is office day to day expenses on which Rs 71382.00 GST
suffered under Forward Charges and Rs 28602.00 Not suffered which is office maintenance
expenses Hence GST Not Arise
h) General Expense Rs13495.00 GST Charged under forward charges Hence RCM need not arise
i) Transport Charges Rs3888895.00 – This is carriage inward and Paid the RCM on regular basis
j) Vehicle Maintenance Rs45470.00.00 –This is Expenses on petrol and Diesel for office use Hence
RCM need not arise

Audit officer Remarks

Taxpayer has submitted P&L account details. Further verification of following
details verified and found to be liable to RCM. In view of reply letter and supporting
documents were verified, reply was partly accepted and partly not accepted. Hence
defect was partly Confirmed.

e) Factory Rent Rs 120000-

f) Office Expenses Rs 47580-
g) Office Maintenance Rs. 28602-
Total Rs.196182-
Taxable Turnover Rs.196182 @18%
CGST Tax due Rs.17656-
SGST Tax due Rs.17656-
Audit Slip-7 ) Sundry creditors (Trade payables )
Verification of the Profit and Loss statement revealed that you have report
trade payables as above. You are requested to furnish the Ageing factors of the above
trade payables. Your attention is to drawn to proviso to section 16 of the TNGST Act
2017/ CGST Act 2017 which stipulates “where a recipient fails to pay to the supplier of
goods or services or both, other than the supplies on which tax is payable on reverse
charge basis, the amount towards the value of supply along with tax payable thereon
within the period of 180 days from the date of issue of invoice by the supplier, an
amount equal to the input tax credit availed by the recipient shall be added to his output
tax liability, along with interest thereon, in such manner as may be prescribed. “ Hence,
you are requested to furnish the details of trade payables exceeding 180 days in respect
of transactions related to the state of Tamil Nadu along with proof:-

In the absence of documentary proof , the input tax credit relatable to trade
payables shall be reversed at the rate of 18% on the trade payable amount as above
along with interest and penalty as proposed below:

Sl. Description Turnover Rate of CGST SGST

No Tax
1 Sundry creditors 2380246 18% 214222 214222

Taxpayer’s Reply:-
Trade payable against purchase of goods and services the above outstanding
settled with in the periods Hence request you to drop the proposal.

Audit officer Remarks

Sundry Creditors for Expenses
Group Summary
1-Apr-21 to 31-Mar-22
Sundry Creditors
for Expenses
Palsani Green
Power LLP -
2021-22
Particulars 1-Apr-21 to 31-
Mar-22
Closing Balance
Debit Credit
Date Payment value
Global Tax Solutions 39000
26-04-2022 39000
MGM Transport 222084
05-04-2022 341531
NAVATA ROAD TRANSPORTS 22311
09-06-2022 8046
Three Coin Steel Products 43955
21-04-2022 43955
RakhiWala 62500
23-05-2022 62500
SEGA Plascan Exports 2596
08-04-2022 5428
Blow Packing (India) Private Limited 811418
26-04-2022 406614
Senthil Plastic Containers 984001
11-04-2022 984000
Shakthi Containers PVT LTD 155710
08-05-2022 161070
Tide water Oil Co India Ltd-TDS Amount 7265
L&T Construction Equipment Limited -TDS Amount 72
Inzeron Trading And Contracting -TDS Amount 29026
ManikaMpuldsPvt Ltd 308
Grand Total 2380246

They have not submit proof of amount paid thereon within the period of 180
days from the date of issue of invoice by the supplier. Hence defect was Partly
accepted and Partly Confirmed.

Tide water Oil Co India Ltd-TDS Amount 7265

L&T Construction Equipment Limited -TDS Amount 72
Inzeron Trading And Contracting -TDS Amount 29026
ManikaMpuldsPvt Ltd 308
Grand Total 36671
@ 18%

SGST Tax to be paid Rs.3300-

CGST Tax to be paid Rs.3300-

Audit slip-8 ) Ineligible ITC u/s 17 of TNGST Act-2017

The following inward supplies effected by you are ineligible as per section
17(1) of the ACT and not used for furtherance of the business.
GSTR- GSTIN of supplier Trade/ Legal name of supplier Invoice details Rate Taxable Tax amount
2A (%) value
period Invoice number Invoice date (₹) IGST CGST SGST
(MMM-
YY)
AMAZON SELLER SERVICES PVT
APR-21 29AAICA3918J1ZE LTD KA-2122-135255 30/04/2021 18 29 5 0 0

MAY-21 33AAACY2068D1ZN YES BANK LIMITED FCC3105210655489 31/05/2021 18 100 0 9 9

GRT HOTELS AND RESORTS
JUN-21 33AAACG3608B1ZD PRIVATE LIMITED TBFL-246638 06/06/2021 18 13,311 0 1,198 1,198

AUG-21 33AAACY2068D1ZN YES BANK LIMITED FCC2108216292006 21/08/2021 18 100 0 9 9

The Oriental Insurance Company
NOV-21 27AAACT0627R4ZW Limited 2720454937 18/11/2021 18 33,873 6,097 0 0
KOTAK MAHINDRA BANK
NOV-21 33AAACK4409J1ZR LIMITED KB00000506550916 09/11/2021 18 22,500 0 2,025 2,025

DEC-21 29APWPS1886F1ZY BHARAT TEXTILES BLR5-1986 02/10/2021 5 256 13 0 0

KOTAK MAHINDRA BANK
DEC-21 33AAACK4409J1ZR LIMITED KB00000511473145 23/12/2021 18 9,584 0 863 863
KOTAK MAHINDRA BANK
DEC-21 33AAACK4409J1ZR LIMITED KB00000512437777 25/12/2021 18 1,829 0 165 165

DEC-21 33AAEFT7986N1ZC TOTAL SOLUTION 00439/21-22 10/12/2021 18 1,850 0 167 167

DEC-21 33AAEFT7986N1ZC TOTAL SOLUTION 00456/21-22 27/12/2021 18 3,000 0 270 270

DEC-21 33AAEFT7986N1ZC TOTAL SOLUTION 00457/21-22 27/12/2021 18 42,000 0 3,780 3,780

DEC-21 33AAEFT7986N1ZC TOTAL SOLUTION 00466/21-22 29/12/2021 18 2,150 0 194 194

KOTAK MAHINDRA BANK
JAN-22 27AAACK4409J3ZI LIMITED KB00000519564020 04/01/2022 18 28 5 0 0
KOTAK MAHINDRA BANK
JAN-22 27AAACK4409J3ZI LIMITED KB00000520673527 10/01/2022 18 503 91 0 0
KOTAK MAHINDRA BANK
JAN-22 27AAACK4409J3ZI LIMITED KB00000520673525 10/01/2022 18 83 15 0 0
KOTAK MAHINDRA BANK
JAN-22 27AAACK4409J3ZI LIMITED KB00000520673531 10/01/2022 18 673 121 0 0
KOTAK MAHINDRA BANK
JAN-22 33AAACK4409J1ZR LIMITED KB00000520663365 19/01/2022 18 5,772 0 520 520
KOTAK MAHINDRA BANK
JAN-22 33AAACK4409J1ZR LIMITED KB00000522056212 20/01/2022 18 6,501 0 585 585
 KOTAK MAHINDRA BANK
FEB-22 33AAACK4409J1ZR LIMITED KB00000531399015 08/02/2022 18 3,628 0 327 327
KOTAK MAHINDRA BANK
FEB-22 33AAACK4409J1ZR LIMITED KB00000543737173 22/02/2022 18 3,750 0 338 338
KOTAK MAHINDRA BANK
FEB-22 33AAACK4409J1ZR LIMITED KB00000543737174 22/02/2022 18 20,000 0 1,800 1,800
KOTAK MAHINDRA BANK
FEB-22 33AAACK4409J1ZR LIMITED KB00000543737177 22/02/2022 18 1,500 0 135 135
KOTAK MAHINDRA BANK
FEB-22 33AAACK4409J1ZR LIMITED KB00000543737178 22/02/2022 18 500 0 45 45
KOTAK MAHINDRA BANK
MAR-22 33AAACK4409J1ZR LIMITED KB00000546486233 18/03/2022 18 4,516 0 406 406
KOTAK MAHINDRA BANK
MAR-22 33AAACK4409J1ZR LIMITED KB00000550521337 26/03/2022 18 5,722 0 515 515
KOTAK MAHINDRA BANK
MAR-22 33AAACK4409J1ZR LIMITED KB00000552162302 25/03/2022 18 7,657 0 689 689
MADRAS GLASS PLYWOOD
MAR-22 33AAAFM1257B1Z0 DEPOT MGPD/9012/21-22 24/03/2022 18 17,783 0 1,600 1,600

Total 2,09,200 6,347 15,638 15,638

Ineligible ITC to be reversed
Taxable Tax amount (in Rs) Total (in Rs)
value (₹) Integrated Central State/UT Cess
tax (₹) tax (₹) tax (₹) (₹)

209200 6347 15638 15638 0 37623

Appropriate interest and penalty will be levied u/s 73 of TNGST Act-2017.

Taxpayer’s Reply:-
The above expenses directly involved in the furtherance of business activity Henceit is
eligible to utilise the ITC as per law request you to Drop the proposal. At the time of personal
hearing they have accepted and paid for following Ineligible ITC vide DRC-03-ARN-
:AD331124007862H/ Dated.06.11.2024. Entire payment paid from ITC Credit ledger. Hence interest
not paid. We requesting drop the para. Rest of ITC involved in the furtherance of business
activity Hence it is eligible to utilise the ITC as per law request you to Drop the proposal ,

Ineligible ITC
GSTR- GSTIN of supplier Trade/ Legal name of Invoice details Ra Taxable Tax amount
2A supplier te value
period Invoice number Invoice date (% (₹) IGST CGST SGST
(MMM- )
YY)
33AAACY2068D1Z FCC310521065548
MAY-21 N YES BANK LIMITED 9 31/05/2021 18 100 0 9 9
33AAACY2068D1Z FCC210821629200
AUG-21 N YES BANK LIMITED 6 21/08/2021 18 100 0 9 9
33AAACK4409J1Z KOTAK MAHINDRA KB0000050655091
NOV-21 R BANK LIMITED 6 09/11/2021 18 22,500 0 2,025 2,025
33AAACK4409J1Z KOTAK MAHINDRA KB0000051147314
DEC-21 R BANK LIMITED 5 23/12/2021 18 9,584 0 863 863
33AAACK4409J1Z KOTAK MAHINDRA KB0000051243777
DEC-21 R BANK LIMITED 7 25/12/2021 18 1,829 0 165 165
27AAACK4409J3Z KOTAK MAHINDRA KB0000051956402
JAN-22 I BANK LIMITED 0 04/01/2022 18 28 5 0 0
27AAACK4409J3Z KOTAK MAHINDRA KB0000052067352
JAN-22 I BANK LIMITED 7 10/01/2022 18 503 91 0 0
27AAACK4409J3Z KOTAK MAHINDRA KB0000052067352
JAN-22 I BANK LIMITED 5 10/01/2022 18 83 15 0 0
27AAACK4409J3Z KOTAK MAHINDRA KB0000052067353
JAN-22 I BANK LIMITED 1 10/01/2022 18 673 121 0 0
33AAACK4409J1Z KOTAK MAHINDRA KB0000052066336
JAN-22 R BANK LIMITED 5 19/01/2022 18 5,772 0 520 520
33AAACK4409J1Z KOTAK MAHINDRA KB0000052205621
JAN-22 R BANK LIMITED 2 20/01/2022 18 6,501 0 585 585
33AAACK4409J1Z KOTAK MAHINDRA KB0000053139901
FEB-22 R BANK LIMITED 5 08/02/2022 18 3,628 0 327 327
33AAACK4409J1Z KOTAK MAHINDRA KB0000054373717
FEB-22 R BANK LIMITED 3 22/02/2022 18 3,750 0 338 338
33AAACK4409J1Z KOTAK MAHINDRA KB0000054373717
FEB-22 R BANK LIMITED 4 22/02/2022 18 20,000 0 1,800 1,800
 33AAACK4409J1Z KOTAK MAHINDRA KB0000054373717
FEB-22 R BANK LIMITED 7 22/02/2022 18 1,500 0 135 135
33AAACK4409J1Z KOTAK MAHINDRA KB0000054373717
FEB-22 R BANK LIMITED 8 22/02/2022 18 500 0 45 45
33AAACK4409J1Z KOTAK MAHINDRA KB0000054648623
MAR-22 R BANK LIMITED 3 18/03/2022 18 4,516 0 406 406
33AAACK4409J1Z KOTAK MAHINDRA KB0000055052133
MAR-22 R BANK LIMITED 7 26/03/2022 18 5,722 0 515 515
33AAACK4409J1Z KOTAK MAHINDRA KB0000055216230
MAR-22 R BANK LIMITED 2 25/03/2022 18 7,657 0 689 689

Total 94,947 232 8,431 8,431

Audit officer Remarks

Taxpayer reply was verified. At the time of personal hearing they have accepted and
paid for above Ineligible ITC vide DRC-03-ARN- :AD331124007862H/ Dated.06.11.2024. ( IGST
Rs.232+CGST Rs.8431+SGST Rs.8431) Entire payment paid from ITC Credit ledger. Hence
the question of interest does not arise. But the following items are ineligible ITC and they
have not paid tax due. Therefore reply was Partly accepted and Partly not accepted.

GSTR- GSTIN of supplier Trade/ Legal name of supplier Invoice details Rate Taxable Tax amount
2A (%) value
period Invoice number Invoice (₹) IG CGST SGST
(MMM- date ST
YY)
AMAZON SELLER SERVICES PVT 30/04/20
APR-21 29AAICA3918J1ZE LTD KA-2122-135255 21 18 29 5 0 0
33AAACG3608B1Z GRT HOTELS AND RESORTS 06/06/20
JUN-21 D PRIVATE LIMITED TBFL-246638 21 18 13,311 0 1,198 1,198
29APWPS1886F1Z 02/10/20
DEC-21 Y BHARAT TEXTILES BLR5-1986 21 5 256 13 0 0
33AAAFM1257B1Z MADRAS GLASS PLYWOOD 24/03/20
MAR-22 0 DEPOT MGPD/9012/21-22 22 18 17,783 0 1,600 1,600

Total 18 2798 2798

Hence above wasConfirmed.

IGST Tax Rs. 18-
CGST Tax Rs.2798-
SGST Tax Rs.2798-
Total Rs.5614-
Appropriate interest and penalty will be levied in DRC-01.

Audit Slip-9) Outward supplies reported in GSTR-1, but E-way bill not generated for
Outward supply
On verification of your outward supply in GSTR-1 compared with Outward E-way
bill generated list. You have not generated E-way bills for outward supply value of
rupees one lakh and above within Tamil Nadu and for value of rupees fifty thousand and
above for interstate movement. Therefore e-way bill not generated movements are to be
levied penalty u/s 125 of TNGST Act-2017
Outward Eway bill not generated but reported in GSTR-1
IGST CGST
Invoice Rate Taxable SGST
S.No GSTIN/UIN Invoice No. Invoice Date Amount Amount
Value (%) Value (₹) Amount (₹)
(₹) (₹)
1 36ABPFM1324D1ZH INV/21-6 06-04-2021 237564 18 201325 36239 0 0
2 32AAHFI8995F1Z0 INV/21-4 02-04-2021 451350 18 382500 68850 0 0
3 33KZDPS5191G1ZY INV/21-105 28-06-2021 217828 18 184600 0 16614 16614
4 33AABCT1122C1Z8 INV/21-106 28-06-2021 197453 18 167333 0 15060 15060
5 33AABCT1122C1Z8 INV/21-102 25-06-2021 258172 18 218790 0 19691 19691
6 33KZDPS5191G1ZY INV/21-153 24-07-2021 232861 18 197340 0 17761 17761
7 32AAHFI8995F1Z0 INV/21-145 19-07-2021 451350 18 382500 68850 0 0
 8 32AAHFI8995F1Z0 INV/21-131 14-07-2021 451350 18 382500 68850 0 0
9 33KZDPS5191G1ZY INV/21-173 10-08-2021 233994 18 198300 0 17847 17847
10 33AABCT1122C1Z8 INV/21-166 03-08-2021 192609 18 163228 0 14691 14691
11 33AABCT1122C1Z8 INV/21-167 03-08-2021 192609 18 163228 0 14691 14691
12 32AAHFI8995F1Z0 INV/21-165 01-08-2021 431278 18 365490 65788 0 0
13 29AACCO2991B1ZG INV/21-175 15-08-2021 187620 18 159000 28620 0 0
14 33KZDPS5191G1ZY INV/21-210 18-09-2021 235528 18 199600 0 17964 17964
15 32AAHFI8995F1Z0 INV/21-219 29-09-2021 480378 18 407100 73278 0 0
16 32AAHFI8995F1Z0 INV/21-216 24-09-2021 480378 18 407100 73278 0 0
17 36AAHCD9779K1ZS INV/21-246 25-10-2021 230454 18 195300 35154 0 0
18 33KZDPS5191G1ZY INV/21-239 22-10-2021 232436 18 196980 0 17728 17728
19 32AAHFI8995F1Z0 INV/21-236 18-10-2021 480378 18 407100 73278 0 0
20 32AAHFI8995F1Z0 INV/21-245 29-10-2021 476403 18 403731 72672 0 0
21 32AAHFI8995F1Z0 INV/21-244 28-10-2021 476403 18 403731 72672 0 0
22 29AACCO2991B1ZG INV/21-227 08-10-2021 326152 18 276400 49752 0 0
23 33AABCT1122C1Z8 INV/21-262 29-11-2021 275130 18 233161 0 20985 20985
24 33AABCT1122C1Z8 INV/21-258 22-11-2021 286359 18 242677 0 21841 21841
25 33AABCT1122C1Z8 INV/21-256 09-11-2021 285997 18 242370 0 21813 21813
26 32AAHFI8995F1Z0 INV/21-260 29-11-2021 283200 18 240000 43200 0 0
27 33KZDPS5191G1ZY INV/21-269 07-12-2021 319426 18 270700 0 24363 24363
28 33AABCT1122C1Z8 INV/21-284 23-12-2021 341189 18 289144 0 26023 26023
29 33AABCT1122C1Z8 INV/21-278 21-12-2021 361022 18 305951 0 27536 27536
30 33AABCT1122C1Z8 INV/21-288 27-12-2021 280795 18 237962 0 21417 21417
31 29AACCO2991B1ZG INV/21-280 22-12-2021 261459 18 221575 39884 0 0
32 33KZDPS5191G1ZY INV/21-334 29-01-2022 336394 18 285080 0 25657 25657
33 33AABCT1122C1Z8 INV/21-319 23-01-2022 356407 18 302040 0 27184 27184
34 33AABCT1122C1Z8 INV/21-324 26-01-2022 356407 18 302040 0 27184 27184
35 37ATYPM4132A1ZM INV/21-371 16-02-2022 269040 18 228000 41040 0 0
36 37ABCCS0677B1ZI INV/21-344 04-02-2022 287758 18 243863 43895 0 0
37 33AABCT1122C1Z8 INV/21-351 07-02-2022 355239 18 301050 0 27095 27095
38 33AABCT1122C1Z8 INV/21-352 08-02-2022 355239 18 301050 0 27095 27095
39 32AAHFI8995F1Z0 INV/21-350 07-02-2022 692778 18 587100 105678 0 0
40 29AAZCS9818E1ZF INV/21-343 03-02-2022 2278946 18 1931310 347636 0 0
41 37ABCCS0677B1ZI INV/21-425 26-03-2022 287758 18 243863 43895 0 0
42 33KZDPS5191G1ZY INV/21-394 05-03-2022 337409 18 285940 0 25735 25735
43 29ABCCS0677B1ZF INV/21-421 22-03-2022 197650 18 167500 30150 0 0
44 29AACCO2991B1ZG INV/21-408 15-03-2022 364762 18 309120 55642 0 0
Total 16324911 13834670 1538299 475971 475971

IGST Penalty proposed Rs.50000/-

CGST Penalty proposed Rs.25000/-
SGST Penalty proposed Rs.25000/-
Total Penalty proposed Rs.100000/-
Taxpayer’s Reply:-
It is noticed in the slip the above value E way Bill Not Generated On verification with
the Portal all the Invoices the E way bill Generated E way bill and all the invoices List
attached here with Hence request you to drop the proposal
S.No GSTIN/UIN Name Invoice Invoice Invoic Taxab Eway Bill
No. Date e Value le Value No
(₹)
1 36ABPFM1324D1ZH MAHALAXMI INFRAMINING LLP INV/21-6 06/04/2021 237564 201325 5912 5545 9177

2 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21-4 02/04/2021 451350 382500 5112 5469 2328

3 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 28/06/2021 217828 184600 5112 7279 5401
SOLUTION 105
4 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 28/06/2021 197453 167333 5612 7286 2937
106
5 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 25/06/2021 258172 218790 5412 7228 2379
102
6 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 24/07/2021 232861 197340 5412 8042 7988
SOLUTION 153
7 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 19/07/2021 451350 382500 5412 7885 4479
145
8 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 14/07/2021 451350 382500 5812 7737 7966
131
9 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 10/08/2021 233994 198300 5012 8522 2539
SOLUTION 173
10 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 03/08/2021 192609 163228 5312 8319 9768
166
11 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 03/08/2021 192609 163228 5412 8324 7271
167
 12 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 01/08/2021 431278 365490 5512 8262 8074
165
13 29AACCO2991B1ZG OMEX OILS (INDIA) PRIVATE INV/21- 15/08/2021 187620 159000 5312 8677 8928
LIMITED 175
14 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 18/09/2021 235528 199600 5012 9673 6058
SOLUTION 210
15 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 29/09/2021 480378 407100 5512 9992 8264
219
16 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 24/09/2021 480378 407100 5312 9838 0344
216
17 36AAHCD9779K1ZS DURGA INFRA MINING PRIVATE INV/21- 25/10/2021 230454 195300 5813 0860 8553
LIMITED 246
18 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 22/10/2021 232436 196980 5813 0693 2090
SOLUTION 239
19 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 18/10/2021 480378 407100 5213 0517 1175
236
20 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 29/10/2021 476403 403731 5213 1114 6930
245
21 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 28/10/2021 476403 403731 5613 0922 7830
244
22 29AACCO2991B1ZG OMEX OILS (INDIA) PRIVATE INV/21- 08/10/2021 326152 276400 5013 0264 7123
LIMITED 227
23 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 29/11/2021 275130 233161 5413 1693 4761
262
24 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 22/11/2021 286359 242677 5313 1477 8340
258
25 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 09/11/2021 285997 242370 5913 1129 5147
256
26 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 29/11/2021 283200 240000 5913 1689 2815
260
27 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 07/12/2021 319426 270700 5113 1931 2965
SOLUTION 269
28 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 23/12/2021 341189 289144 5013 2424 7703
284
29 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 21/12/2021 361022 305951 5713 2352 2826
278
30 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 27/12/2021 280795 237962 5213 2517 6051
288
31 29AACCO2991B1ZG OMEX OILS (INDIA) PRIVATE INV/21- 22/12/2021 261459 221575 5613 2388 4439
LIMITED 280
32 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 29/01/2022 336394 285080 5213 3505 4396
SOLUTION 334
33 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 23/01/2022 356407 302040 5013 3307 1007
319
34 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 26/01/2022 356407 302040 5413 3395 2283
324
35 37ATYPM4132A1ZM M/S M H MOTORS INV/21- 16/02/2022 269040 228000 5313 4072 0498
371
36 37ABCCS0677B1ZI SRC INFRA DEVELOPERS PRIVATE INV/21- 04/02/2022 287758 243863 5413 3687 2371
LIMITED 344
37 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 07/02/2022 355239 301050 5413 3777 7567
351
38 33AABCT1122C1Z8 VEEDOL CORPORATION LIMITED INV/21- 08/02/2022 355239 301050 5413 3795 9123
352
39 32AAHFI8995F1Z0 INZERON TRADING & CONTRACTING INV/21- 07/02/2022 692778 587100 5113 3770 3352
350
40 29AAZCS9818E1ZF SCRBLUE AFTERTREATMENT INV/21- 03/02/2022 2278946 1931310 5714 3457 3864
SOLUTIONS PRIVATE LIMITED 343
41 37ABCCS0677B1ZI SRC INFRA DEVELOPERS PRIVATE INV/21- 26/03/2022 287758 243863 5413 5338 9854
LIMITED 425
42 33KZDPS5191G1ZY WHEELZ VEGA AUTOMOTIVE INV/21- 05/03/2022 337409 285940 5813 4640 0177
SOLUTION 394
43 29ABCCS0677B1ZF SRC INFRA DEVELOPERS PRIVATE INV/21- 22/03/2022 197650 167500 5013 5176 8321
LIMITED 421
44 29AACCO2991B1ZG OMEX OILS (INDIA) PRIVATE INV/21- 15/03/2022 364762 309120 5213 4949 1253
LIMITED 408
Total 16324911 13834670

Audit officer Remarks

Taxpayer has submitted proof of Generated E-way bills against outward supply.
Therefore taxpayer reply verified was accepted. Hence defect was dropped.

Audit Slip-10) E -way bill generated for outward supply, But outward supply was
not reported in GSTR-1
On verification of generated E-way bills and compared with GSTR-1 return, it is
ascertained that you have generated E-way bills for outward supply but not reported in
GSTR-1. Therefore the taxable values found in the generated e-way bill are to be treated
as suppression.
E WAY BILL GENERATED NOT REPORTED IN GSTR 1
S.NO EWB No. To GSTIN & Name EWB No. & Dt. Doc No. & Assess Tax Val.
Dt. Val.

1 591255459177 36ABPFM1324D1ZH / MAHALAXMI 591255459177 - INV/21-6 - 201325 36239

INFRAMINING LLP 06/04/2021 06/04/2021
18:16:00
2 511254692328 32AAHFI8995F1Z0 / INZERON 511254692328 - INV/21-4 - 382500 68850
TRADING & CONTRACTING 02/04/2021 02/04/2021
15:49:00
3 501262882554 33AABCT1122C1Z8 / TIDEWATER OIL 501262882554 - INV/21-55 - 204930 36887
CO (I) LTD 04/05/2021 04/05/2021
14:22:00
4 501265171628 34AABPL4235B1ZD / pondy lubricants 501265171628 - INV/21-72 - 71332 12840
18/05/2021 18/05/2021
17:27:00
5 511262740888 32AAHFI8995F1Z0 / INZERON 511262740888 - INV/21-53 - 382500 68850
TRADING & CONTRACTING 03/05/2021 03/05/2021
19:38:00
6 511263720467 33AABCT1122C1Z8 / TIDEWATER OIL 511263720467 - INV/21-66 - 157113 28280
CO (I) LTD 07/05/2021 07/05/2021
19:03:00
7 531262697436 33KZDPS5191G1ZY / WHEELZ VEGA 531262697436 - INV/21-50 - 184820 33268
AUTOMOTIVE SOLUTION 03/05/2021 03/05/2021
17:33:00
8 541263558049 33AABCT1122C1Z8 / TIDEWATER OIL 541263558049 - INV/21-62 - 154950 27891
CO (I) LTD 07/05/2021 07/05/2021
10:32:00
9 551264264784 33AABCT1122C1Z8 / TIDEWATER OIL 551264264784 - INV/21-69 - 214639 38635
CO (I) LTD 11/05/2021 11/05/2021
15:39:00
10 571264041477 32AAHFI8995F1Z0 / INZERON 571264041477 - INV/21-68 - 382500 68850
TRADING & CONTRACTING 09/05/2021 09/05/2021
18:37:00
11 591271316179 29AACCO2991B1ZG / OMEX OILS 591271316179 - INV/21-97 - 139860 25175
INDIA PRIVATE LIMITED 22/06/2021 22/06/2021
15:55:00
12 511270209199 32AAHFI8995F1Z0 / INZERON 511270209199 - INV/21-95 - 382500 68850
TRADING & CONTRACTING 17/06/2021 17/06/2021
16:18:00
13 561269178962 32AAHFI8995F1Z0 / INZERON 561269178962 - INV/21-90 - 365490 65788
TRADING & CONTRACTING 12/06/2021 12/06/2021
17:35:00
14 581269008115 32AALFD3123C1Z5 / DELTA MAC 581269008115 - INV/21-89 - 97850 17613
INTERNATIONAL TRADERS 11/06/2021 11/06/2021
20:58:00
15 591268014372 33KZDPS5191G1ZY / WHEELZ VEGA 591268014372 - INV/21-83 - 176170 31711
AUTOMOTIVE SOLUTION 07/06/2021 07/06/2021
16:26:00
16 571277797851 33AANFK9904G1Z5 / KARTHIK LUBES 571277797851 - INV21-138 - 179040 32227
15/07/2021 15/07/2021
19:29:00
17 581308608553 36AAHCD9779K1ZS / DURGA INFRA 581308608553 - INV/21-246 195300 35154
MINING PRIVATE LIMITED 29/10/2021 -
10:25:00 29/10/2021
18 501308282692 33AABCT1122C1Z8 / TIDEWATER OIL 501308282692 - INV/21-243 177206 31897
CO (I) LTD 28/10/2021 -
12:11:00 28/10/2021
19 561309227830 32AAHFI8995F1Z0 / INZERON 561309227830 - INV/21-244 403731 72672
TRADING CONTRACTING 30/10/2021 -
17:55:00 30/10/2021
20 521311146930 32AAHFI8995F1Z0 / INZERON 521311146930 - INV/21-245 403731 72672
TRADING CONTRACTING 09/11/2021 -
13:36:00 09/11/2021
21 531328635792 29AIOPB3715D2ZG / SRI GANESH 531328635792 - INV/21-299 74550 13419
TRANSPORT 07/01/2022 -
13:09:00 07/01/2022
22 521335012097 29ABCCS0677B1ZF / SRC INFRA 521335012097 - INV/21-333 167500 30150
DEVELOPERS PRIVATE LIMITED 29/01/2022 -
16:51:00 29/01/2022
23 581328024177 32AAHFI8995F1Z0 / INZERON 581328024177 - inv/21-298 590250 106245
TRADING CONTRACTING 05/01/2022 -
16:59:00 05/01/2022
24 531334856387 33AABCT1122C1Z8 / TIDEWATER OIL 531334856387 - INV21-332 - 269822 48568
CO (I) LTD 29/01/2022 29/01/2022
11:49:00
25 521335054396 33KZDPS5191G1ZY / WHEELZ VEGA 521335054396 - INV/21-334 285080 51314
AUTOMOTIVE SOLUTION 29/01/2022 -
18:08:00 29/01/2022
 Total
6244689 1124044
CGST Tax proposed Rs.562022/-
SGST Tax proposed Rs.562022/-
Total Tax proposed Rs.1124044/-
Appropriate interest and penalty will be levied under TNGST Act-2017.

Taxpayer’s Reply:-
It is noticed in the slip the above value E way Bill Generated but Invoice not Filed in GSTR-1 On
verification with the Portal all the Invoices are filed a separate statement attached herewith. Hence request
you to drop the proposal.

E WAY BILL GENERATED and REPORTED IN GSTR 1

Assess
S.NO EWB No. To GSTIN & Name EWB No. & Dt. Doc No. & Dt. Tax Val.
Val. Remarks
36ABPFM1324D1ZH / Filed in
1 591255459177 591255459177 - INV/21-6 - 201325 36239
MAHALAXMI April-21
INFRAMINING LLP 06/04/2021 06/04/2021

18:16:00
32AAHFI8995F1Z0 / INZERON Filed in
2 511254692328 511254692328 - INV/21-4 - 382500 68850
TRADING & April-21
CONTRACTING 02/04/2021 02/04/2021

15:49:00
33AABCT1122C1Z8 / Filed in
3 501262882554 501262882554 - INV/21-55 - 204930 36887
TIDEWATER OIL CO May-21
(I) LTD 04/05/2021 04/05/2021

14:22:00
34AABPL4235B1ZD / pondy Filed in
4 501265171628 501265171628 - INV/21-72 - 71332 12840
lubricants May-21
18/05/2021 18/05/2021

17:27:00
32AAHFI8995F1Z0 / INZERON Filed in
5 511262740888 511262740888 - INV/21-53 - 382500 68850
TRADING & May-21
CONTRACTING 03/05/2021 03/05/2021

19:38:00
33AABCT1122C1Z8 / Filed in
6 511263720467 511263720467 - INV/21-66 - 157113 28280
TIDEWATER OIL CO May-21
(I) LTD 07/05/2021 07/05/2021

19:03:00
33KZDPS5191G1ZY / WHEELZ Filed in
7 531262697436 531262697436 - INV/21-50 - 184820 33268
VEGA May-21
AUTOMOTIVE SOLUTION 03/05/2021 03/05/2021

17:33:00
33AABCT1122C1Z8 / Filed in
8 541263558049 541263558049 - INV/21-62 - 154950 27891
TIDEWATER OIL CO May-21
(I) LTD 07/05/2021 07/05/2021

10:32:00
33AABCT1122C1Z8 / Filed in
9 551264264784 551264264784 - INV/21-69 - 214639 38635
TIDEWATER OIL CO May-21
(I) LTD 11/05/2021 11/05/2021

15:39:00
32AAHFI8995F1Z0 / INZERON Filed in
10 571264041477 571264041477 - INV/21-68 - 382500 68850
TRADING & May-21
CONTRACTING 09/05/2021 09/05/2021

18:37:00
29AACCO2991B1ZG / OMEX Filed in
11 591271316179 591271316179 - INV/21-97 - 139860 25175
OILS INDIA June-21
 PRIVATE LIMITED 22/06/2021 22/06/2021

15:55:00
32AAHFI8995F1Z0 / INZERON Filed in
12 511270209199 511270209199 - INV/21-95 - 382500 68850
TRADING & June-21
CONTRACTING 17/06/2021 17/06/2021

16:18:00
32AAHFI8995F1Z0 / INZERON Filed in
13 561269178962 561269178962 - INV/21-90 - 365490 65788
TRADING & June-21
CONTRACTING 12/06/2021 12/06/2021

17:35:00
32AALFD3123C1Z5 / DELTA Filed in
14 581269008115 581269008115 - INV/21-89 - 97850 17613
MAC June-21
INTERNATIONAL TRADERS 11/06/2021 11/06/2021

20:58:00
33KZDPS5191G1ZY / WHEELZ Filed in
15 591268014372 591268014372 - INV/21-83 - 176170 31711
VEGA June-21
AUTOMOTIVE SOLUTION 07/06/2021 07/06/2021

16:26:00
33AANFK9904G1Z5 / KARTHIK Filed in
16 571277797851 571277797851 - INV21-138 179040 32227
LUBES July-21
15/07/2021 -

19:29:00 15/07/2021
36AAHCD9779K1ZS / DURGA Filed in Oct-
17 581308608553 581308608553 - INV/21-246 195300 35154
INFRA 21
MINING PRIVATE LIMITED 29/10/2021 -

10:25:00 29/10/2021
33AABCT1122C1Z8 / Filed in Oct-
18 501308282692 501308282692 - INV/21-243 177206 31897
TIDEWATER OIL CO 21
(I) LTD 28/10/2021 -

12:11:00 28/10/2021
32AAHFI8995F1Z0 / INZERON Filed in Oct-
19 561309227830 561309227830 - INV/21-244 403731 72672
TRADING 21
CONTRACTING 30/10/2021 -

17:55:00 30/10/2021
32AAHFI8995F1Z0 / INZERON Filed in Oct-
20 521311146930 521311146930 - INV/21-245 403731 72672
TRADING 21
CONTRACTING 09/11/2021 -

13:36:00 09/11/2021
29AIOPB3715D2ZG / SRI Filed in Jan
21 531328635792 531328635792 - INV/21-299 74550 13419
GANESH -22
TRANSPORT 07/01/2022 -

13:09:00 07/01/2022
29ABCCS0677B1ZF / SRC Filed in Jan
22 521335012097 521335012097 - INV/21-333 167500 30150
INFRA -22
DEVELOPERS PRIVATE
29/01/2022 -
LIMITED
16:51:00 29/01/2022
32AAHFI8995F1Z0 / INZERON Filed in Jan
23 581328024177 581328024177 - inv/21-298 590250 106245
TRADING -22
CONTRACTING 05/01/2022 -

16:59:00 05/01/2022
33AABCT1122C1Z8 / Filed in Jan
24 531334856387 531334856387 - INV21-332 269822 48568
TIDEWATER OIL CO -22
(I) LTD 29/01/2022 -

11:49:00 29/01/2022
33KZDPS5191G1ZY / WHEELZ Filed in Jan
25 521335054396 521335054396 - INV/21-334 285080 51314
VEGA -22
AUTOMOTIVE SOLUTION 29/01/2022 -

18:08:00 29/01/2022

Total 6244689 1124044

Audit officer Remarks
Taxpayer has submitted proof of E-way bills , Document numbers are verified
with GSTR-1. The tax payer has reported above details in GSTR-1. Therefore taxpayer
reply was accepted. Hence defect was dropped.

Audit Slip-11) E -way bill generated for inward supply, But inward supply
was not reflected in GSTR-2A
E WAY BILL GENERATED NOT REPORTED IN GSTR 2A
EWB No. From GSTIN & Name EWB No. & Dt. Doc No. & Dt. Assess Tax Val.
S.No Val.
1 631287113862 24BNFPS2510G1ZB / MH ACID 631287113862 - MH/21-22/07 - 844425 151997
AND CHEMICAL 08/04/2021 08/04/2021
15:50:00
2 571260744398 33AABCM4545Q1Z5 / MANIKA 571260744398 - 2110004569 - 83237 14983
MOULDS PVT. LTD. 25/04/2021 25/04/2021
19:18:00
3 501255888808 33AABCM4545Q1Z5 / MANIKA 501255888808 - 2110004311 - 348000 62640
MOULDS PVT. LTD. 08/04/2021 08/04/2021
12:04:00
4 551262065697 33ABDFS0684A1ZM / 551262065697 - 327/2021-22 - 49843 8972
SENTHIL PLASTIC 30/04/2021 29/04/2021
CONTAINERS 01:14:00
5 531262020306 33ABDFS0684A1ZM / 531262020306 - 316/2021-22 - 350570 63103
SENTHIL PLASTIC 29/04/2021 29/04/2021
CONTAINERS 19:21:00
6 581260744700 33AABCM4545Q1Z5 / MANIKA 581260744700 - 2110004570 - 352429 63437
MOULDS PVT. LTD. 25/04/2021 25/04/2021
19:28:00
7 591256140324 33ABDFS0684A1ZM / 591256140324 - 87/2021-22 - 373374 67207
SENTHIL PLASTIC 08/04/2021 08/04/2021
CONTAINERS 23:15:00
8 521256074840 33AAACS5012P1ZE / Shakti 521256074840 - AM-0057 - 226440 40759
Containers Pvt.Ltd 08/04/2021 08/04/2021
18:29:00
9 301316184931 03AYLPR5696J1ZP / SK 301316184931 - 207 - 09/05/2021 1087500 195750
MINERALS 09/05/2021
21:50:00
10 651294479133 24BNFPS2510G1ZB / MH ACID 651294479133 - MH/21-22/19 - 1092000 196560
AND CHEMICAL 07/05/2021 07/05/2021
19:46:00
11 661294470791 24AAHCD2463J1ZO / DEF 661294470791 - GST/0088/21-22 - 1120650 201717
SOLUTIONS PRIVATE LIMITED 07/05/2021 07/05/2021
18:50:00
12 581265608357 33AAACS5012P1ZE / Shakti 581265608357 - AM-0527 - 123883 22299
Containers Pvt.Ltd 21/05/2021 21/05/2021
13:22:00
13 511265061306 33AABCM4545Q1Z5 / MANIKA 511265061306 - 2110004755 - 354200 63756
MOULDS PVT. LTD. 18/05/2021 18/05/2021
09:06:00
14 651302361269 24AAHCD2463J1ZO / DEF 651302361269 - GST/0175/21-22 - 1140800 205344
SOLUTIONS PRIVATE LIMITED 12/06/2021 12/06/2021
15:51:00
15 581271957425 33ABDFS0684A1ZM / 581271957425 - 688/2021-22 - 251952 45351
SENTHIL PLASTIC 24/06/2021 24/06/2021
CONTAINERS 17:34:00
16 561271955999 33ABDFS0684A1ZM / 561271955999 - 687/2021-22 - 58754 10576
SENTHIL PLASTIC 24/06/2021 24/06/2021
CONTAINERS 17:31:00
17 581268227092 33AABCM4545Q1Z5 / MANIKA 581268227092 - 2110004875 - 351120 63202
MOULDS PVT. LTD. 08/06/2021 08/06/2021
15:59:00
18 561281124716 33AAACS5012P1ZE / Shakti 561281124716 - AM-1144 - 203548 36639
Containers Pvt.Ltd 27/07/2021 27/07/2021
18:11:00
19 531278106252 33AAACS5012P1ZE / Shakti 531278106252 - AM-1018 - 224760 40457
Containers Pvt.Ltd 16/07/2021 16/07/2021
18:14:00
20 551282544176 33AABCM4545Q1Z5 / MANIKA 551282544176 - 2110005416 - 321750 57915
MOULDS PVT. LTD. 31/07/2021 31/07/2021
19:26:00
21 541278690857 32AABCT6438M1Z4 / TURBO 541278690857 - TIC/GU83 - 601500 108270
INTERTRADE COMPANY (I) P. 19/07/2021 19/07/2021
LTD 15:10:00
22 551278420679 33ABDFS0684A1ZM / 551278420679 - 965/2021-22 - 377939 68029
SENTHIL PLASTIC 17/07/2021 17/07/2021
CONTAINERS 19:59:00
23 561278078161 32AABCT6438M1Z4 / TURBO 561278078161 - TIC/GU77 - 1002500 180450
INTERTRADE COMPANY (I) P. 16/07/2021 16/07/2021
LTD 17:18:00
24 561275085502 33AABCM4545Q1Z5 / MANIKA 561275085502 - 2110005133 - 337493 60749
MOULDS PVT. LTD. 06/07/2021 06/07/2021
16:28:00
25 551273740163 33AAACS5012P1ZE / Shakti 551273740163 - AM-0852 - 124500 22410
Containers Pvt.Ltd 01/07/2021 01/07/2021
10:36:00
26 691321337975 24AAEHG1219D1ZZ / VEER 691321337975 - VL/32/21-22 - 1087500 195750
EXIM 13/08/2021 13/08/2021
14:44:00
27 671319925575 24AAEHG1219D1ZZ / VEER 671319925575 - V/28/2021-22 - 1091700 196506
EXIM 09/08/2021 09/08/2021
17:26:00
28 641322515265 24AAEHG1219D1ZZ / VEER 641322515265 - VL/34/2021-22 - 1087500 195750
EXIM 17/08/2021 17/08/2021
12:25:00
29 571283529011 33AABCM4545Q1Z5 / MANIKA 571283529011 - 2110005455 - 8250 1485
MOULDS PVT. LTD. 04/08/2021 04/08/2021
17:42:00
30 531283566157 33AABCM4545Q1Z5 / MANIKA 531283566157 - 2110005457 - 330000 59400
MOULDS PVT. LTD. 04/08/2021 04/08/2021
19:11:00
31 511283567406 33AABCM4545Q1Z5 / MANIKA 511283567406 - 2110005458 - 57750 10395
MOULDS PVT. LTD. 04/08/2021 04/08/2021
19:15:00
32 571286016635 33AABCM4545Q1Z5 / MANIKA 571286016635 - 2110005545 - 272250 49005
MOULDS PVT. LTD. 12/08/2021 12/08/2021
18:55:00
33 501306585621 33AAACS5012P1ZE / Shakti 501306585621 - AM-2113 - 126500 22770
Containers Pvt Ltd 22/10/2021 22/10/2021
18:09:00
34 561304707931 33ABDFS0684A1ZM / 561304707931 - 1994/2021-22 - 100641 18115
SENTHIL PLASTIC 17/10/2021 16/10/2021
CONTAINERS 02:55:00
35 591317330158 32AAHFI8995F1Z0 / INZERON 591317330158 - INZ/21-22/0013 - 93800 16884
TRADING CONTRACTING 30/11/2021 30/11/2021
20:18:00
36 581312844510 33AAACS5012P1ZE / Shakti 581312844510 - AM-2358 - 220200 39636
Containers Pvt Ltd 15/11/2021 15/11/2021
20:23:00
37 501318818627 33DXIPK7242C1ZO / 501318818627 - 2 - 06/12/2021 724500 130410
JAYSHREE CHEMICALZ 06/12/2021
12:52:00
38 531318816112 33DXIPK7242C1ZO / 531318816112 - 1 - 06/12/2021 630000 113400
JAYSHREE CHEMICALZ 06/12/2021
12:46:00
39 561326681262 33AGTPA0639E1ZQ / AFZA 561326681262 - 106 - 31/12/2021 135000 24300
MATERIAL HANDLING AND 31/12/2021
STORAGE SYSTEMS. 16:16:00
40 501321389516 33ABDFS0684A1ZM / 501321389516 - 2681/2021-22 - 174290 31372
SENTHIL PLASTIC 14/12/2021 14/12/2021
CONTAINERS 19:24:00
41 591324617581 33AABCM4545Q1Z5 / MANIKA 591324617581 - 2110007285 - 168000 30240
MOULDS PVT. LTD. 24/12/2021 24/12/2021
18:31:00
42 121426394642 29AAZCS9818E1ZF / SCRBLUE 121426394642 - SCRBLUE21220453 505600 91008
AFTERTREATMENT 20/01/2022 - 20/01/2022
SOLUTIONS PRIVATE LIMITED 16:19:00
43 131425591995 29AAZCS9818E1ZF / SCRBLUE 131425591995 - SCRBLUE21220449 505600 91008
AFTERTREATMENT 18/01/2022 - 18/01/2022
SOLUTIONS PRIVATE LIMITED 19:41:00
44 641374357800 24AAECA6907F1ZY / A-1 ACID 641374357800 - A12122/5636 - 1607535 289356
LIMITED 15/01/2022 12/01/2022
16:56:00
45 631369960636 24AJBPR0476R1ZP / 631369960636 - SBC0195 - 1230000 221400
SCORPION BIOTECH CO. 02/01/2022 02/01/2022
13:26:00
46 521327243072 33AAACB3145L1ZX / BLOW 521327243072 - U55D-2681 - 162000 29160
PACKAGING (INDIA) PRIVATE 03/01/2022 03/01/2022
LIMITED 14:15:00
47 551327241947 33AAACB3145L1ZX / Blow 551327241947 - U55D-2682 - 171190 30814
Packaging India Pvt Ltd 03/01/2022 03/01/2022
14:11:00
48 531332315950 33ABDFS0684A1ZM / 531332315950 - 3221/2021-22 - 376972 67855
SENTHIL PLASTIC 21/01/2022 20/01/2022
CONTAINERS 00:16:00
49 581331129159 33AAACS5012P1ZE / Shakti 581331129159 - AM-3051 - 126500 22770
Containers Pvt Ltd 17/01/2022 17/01/2022
16:44:00
 50 521330645153 33AAACB3145L1ZX / BLOW 521330645153 - U55D-2798 - 325715 58629
PACKAGING (INDIA) PRIVATE 13/01/2022 13/01/2022
LIMITED 18:29:00
51 581328057199 33AAACB3145L1ZX / Blow 581328057199 - U55D-2716 - 326500 58770
Packaging India Pvt Ltd 05/01/2022 05/01/2022
17:58:00
52 551344491116 33AAACB3145L1ZX / BLOW 551344491116 - U55D-3200 - 334089 60136
PACKAGING (INDIA) PRIVATE 28/02/2022 28/02/2022
LIMITED 15:18:00
53 561337452855 33ABDFS0684A1ZM / 561337452855 - 3504/2021-22 - 416241 74923
SENTHIL PLASTIC 06/02/2022 06/02/2022
CONTAINERS 17:05:00
54 501338496461 33ABDFS0684A1ZM / 501338496461 - 3548/2021-22 - 417658 75178
SENTHIL PLASTIC 09/02/2022 09/02/2022
CONTAINERS 18:41:00
55 581348670400 33AAACB3145L1ZX / BLOW 581348670400 - U55D-3316 - 343052 61749
PACKAGING (INDIA) PRIVATE 12/03/2022 12/03/2022
LIMITED 17:42:00
56 581354360115 33AAACC3063E1ZA / CURRIM 581354360115 - 193 - 30/03/2022 102331 18420
BHOYS MARKETING PVT. 30/03/2022
LIMITED 13:09:00
57 581353983421 32AVFPK2308F1Z5 / 581353983421 - DZL/ECS/186 - 599090 107836
DRIVEZOL EMISSION 29/03/2022 29/03/2022
CONTROL SOLUTIONS 12:47:00
58 581349032683 33AAACS5012P1ZE / Shakti 581349032683 - AM-3742 - 136500 24570
Containers Pvt Ltd 14/03/2022 14/03/2022
16:15:00
Total 25397619 4571571

On verification of generated E-way bills and compared with GSTR-2A, it is ascertained that
other end supplier generated E-way bills for inward supply but not reflected in your GSTR-2A.
Therefore the taxable values found in the generated e-way bill are to be treated as purchase
suppression.
purchase suppression value Rs.4571571/-
Add- GP & Fright 5% Rs. 228579/-
Total taxable value Rs.4800150/-@18%
CGST Tax due Rs. 432014/-
SGST Tax due Rs. 432014/-
Total Tax due Rs. 864028/-

Appropriate interest and penalty will be levied under TNGST Act-2017.

Taxpayer’s Reply:-
As details mentioned in the notice on verification with the 2A data all the invoices was
reflected in then 2 A data request you to Drop the proposal.

Audit officer Remarks

E WAY BILL GENERATED and REPORTED IN GSTR 2A

S.No EWB No. From GSTIN & Name EWB No. & Doc No. & Dt. Assess Tax Remarks
Dt. Val. Val. Month
1 631287113862 24BNFPS2510G1ZB / MH ACID 631287113862 MH/21-22/07 - 844425 151997 Filed
- Apr-21
AND CHEMICAL 08/04/2021 08/04/2021
15:50:00
2 571260744398 33AABCM4545Q1Z5 / MANIKA 571260744398 2110004569 - 83237 14983 Filed
- Apr-21
MOULDS PVT. LTD. 25/04/2021 25/04/2021
19:18:00
3 501255888808 33AABCM4545Q1Z5 / MANIKA 501255888808 2110004311 - 348000 62640 Filed
- Apr-21
MOULDS PVT. LTD. 08/04/2021 08/04/2021
12:04:00

4 551262065697 33ABDFS0684A1ZM / SENTHIL 551262065697 327/2021-22 - 49843 8972 Filed

- Apr-21
PLASTIC CONTAINERS 30/04/2021 29/04/2021
1:14:00
5 531262020306 33ABDFS0684A1ZM / SENTHIL 531262020306 316/2021-22 - 350570 63103 Filed
- Apr-21
PLASTIC CONTAINERS 29/04/2021 29/04/2021
19:21:00

6 581260744700 33AABCM4545Q1Z5 / MANIKA 581260744700 2110004570 - 352429 63437 Filed

- Apr-21
MOULDS PVT. LTD. 25/04/2021 25/04/2021
19:28:00
7 591256140324 33ABDFS0684A1ZM / SENTHIL 591256140324 87/2021-22 - 373374 67207 Filed
- Apr-21
PLASTIC CONTAINERS 08/04/2021 08/04/2021
23:15:00
8 521256074840 33AAACS5012P1ZE / Shakti 521256074840 AM-0057 - 226440 40759 Filed
- Apr-21
Containers Pvt.Ltd 08/04/2021 08/04/2021
18:29:00

9 301316184931 03AYLPR5696J1ZP / SK 301316184931 207 - 09/05/2021 1087500 195750 Filed

- Apr-21
MINERALS 09/05/2021
21:50:00

10 651294479133 24BNFPS2510G1ZB / MH ACID 651294479133 MH/21-22/19 - 1092000 196560 Filed May-

- 21
AND CHEMICAL 07/05/2021 07/05/2021
19:46:00

11 661294470791 24AAHCD2463J1ZO / DEF 661294470791 GST/0088/21-22 - 1120650 201717 Filed May-

- 21
SOLUTIONS PRIVATE LIMITED 07/05/2021 07/05/2021
18:50:00

12 581265608357 33AAACS5012P1ZE / Shakti 581265608357 AM-0527 - 123883 22299 Filed May-

- 21
Containers Pvt.Ltd 21/05/2021 21/05/2021
13:22:00

13 511265061306 33AABCM4545Q1Z5 / MANIKA 511265061306 2110004755 - 354200 63756 Filed May-

- 21
MOULDS PVT. LTD. 18/05/2021 18/05/2021
9:06:00
14 651302361269 24AAHCD2463J1ZO / DEF 651302361269 GST/0175/21-22 - 1140800 205344 Filed
- Jun-21
SOLUTIONS PRIVATE LIMITED 12/06/2021 12/06/2021
15:51:00

15 581271957425 33ABDFS0684A1ZM / SENTHIL 581271957425 688/2021-22 - 251952 45351 Filed

- Jun-21
PLASTIC CONTAINERS 24/06/2021 24/06/2021
17:34:00

16 561271955999 33ABDFS0684A1ZM / SENTHIL 561271955999 687/2021-22 - 58754 10576 Filed

- Jun-21
PLASTIC CONTAINERS 24/06/2021 24/06/2021
17:31:00

17 581268227092 33AABCM4545Q1Z5 / MANIKA 581268227092 2110004875 - 351120 63202 Filed

- Jun-21
MOULDS PVT. LTD. 08/06/2021 08/06/2021
15:59:00

18 561281124716 33AAACS5012P1ZE / Shakti 561281124716 AM-1144 - 203548 36639 Filed

- Jul-21
Containers Pvt.Ltd 27/07/2021 27/07/2021
18:11:00

19 531278106252 33AAACS5012P1ZE / Shakti 531278106252 AM-1018 - 224760 40457 Filed

- Jul-21
Containers Pvt.Ltd 16/07/2021 16/07/2021
18:14:00
20 551282544176 33AABCM4545Q1Z5 / MANIKA 551282544176 2110005416 - 321750 57915 Filed
- Jul-21
 MOULDS PVT. LTD. 31/07/2021 31/07/2021
19:26:00
21 541278690857 32AABCT6438M1Z4 / TURBO 541278690857 TIC/GU83 - 601500 108270 Filed
- Jul-21
INTERTRADE COMPANY (I) P. 19/07/2021 19/07/2021
LTD
15:10:00

22 551278420679 33ABDFS0684A1ZM / SENTHIL 551278420679 965/2021-22 - 377939 68029 Filed

- Jul-21
PLASTIC CONTAINERS 17/07/2021 17/07/2021
19:59:00

23 561278078161 32AABCT6438M1Z4 / TURBO 561278078161 TIC/GU77 - 1002500 180450 Filed

- Jul-21
INTERTRADE COMPANY (I) P. 16/07/2021 16/07/2021
LTD
17:18:00

24 561275085502 33AABCM4545Q1Z5 / MANIKA 561275085502 2110005133 - 337493 60749 Filed

- Jul-21
MOULDS PVT. LTD. 06/07/2021 06/07/2021
16:28:00

25 551273740163 33AAACS5012P1ZE / Shakti 551273740163 AM-0852 - 124500 22410 Filed

- Jul-21
Containers Pvt.Ltd 01/07/2021 01/07/2021
10:36:00

26 691321337975 24AAEHG1219D1ZZ / VEER 691321337975 VL/32/21-22 - 1087500 195750 Filed Aug-

EXIM - 21
13/08/2021 13/08/2021
14:44:00

27 671319925575 24AAEHG1219D1ZZ / VEER 671319925575 V/28/2021-22 - 1091700 196506 Filed Aug-

EXIM - 21
09/08/2021 09/08/2021
17:26:00

28 641322515265 24AAEHG1219D1ZZ / VEER 641322515265 VL/34/2021-22 - 1087500 195750 Filed Aug-

EXIM - 21
17/08/2021 17/08/2021
12:25:00

29 571283529011 33AABCM4545Q1Z5 / MANIKA 571283529011 2110005455 - 8250 1485 Filed Aug-

- 21
MOULDS PVT. LTD. 04/08/2021 04/08/2021
17:42:00

30 531283566157 33AABCM4545Q1Z5 / MANIKA 531283566157 2110005457 - 330000 59400 Filed Aug-

- 21
MOULDS PVT. LTD. 04/08/2021 04/08/2021
19:11:00
31 511283567406 33AABCM4545Q1Z5 / MANIKA 511283567406 2110005458 - 57750 10395 Filed Aug-
- 21
MOULDS PVT. LTD. 04/08/2021 04/08/2021
19:15:00
32 571286016635 33AABCM4545Q1Z5 / MANIKA 571286016635 2110005545 - 272250 49005 Filed Aug-
- 21
MOULDS PVT. LTD. 12/08/2021 12/08/2021
18:55:00
33 501306585621 33AAACS5012P1ZE / Shakti 501306585621 AM-2113 - 126500 22770 Filed
- Oct-21
Containers Pvt Ltd 22/10/2021 22/10/2021
18:09:00
34 561304707931 33ABDFS0684A1ZM / SENTHIL 561304707931 1994/2021-22 - 100641 18115 Filed
- Oct-21
PLASTIC CONTAINERS 17/10/2021 16/10/2021
2:55:00
35 591317330158 32AAHFI8995F1Z0 / INZERON 591317330158 INZ/21-22/0013 - 93800 16884 CN Nov-
- 21
TRADING CONTRACTING 30/11/2021 30/11/2021
20:18:00
36 581312844510 33AAACS5012P1ZE / Shakti 581312844510 AM-2358 - 220200 39636 Filed Nov-
- 21
Containers Pvt Ltd 15/11/2021 15/11/2021
20:23:00
37 501318818627 33DXIPK7242C1ZO / JAYSHREE 501318818627 2 - 06/12/2021 724500 130410 Filed
- Dec-21
CHEMICALZ 06/12/2021
12:52:00
38 531318816112 33DXIPK7242C1ZO / JAYSHREE 531318816112 1 - 06/12/2021 630000 113400 Filed
- Dec-21
CHEMICALZ 06/12/2021
12:46:00
39 561326681262 33AGTPA0639E1ZQ / AFZA 561326681262 106 - 31/12/2021 135000 24300 Filed
- Dec-21
MATERIAL HANDLING AND 31/12/2021
STORAGE SYSTEMS. 16:16:00
40 501321389516 33ABDFS0684A1ZM / SENTHIL 501321389516 2681/2021-22 - 174290 31372 Filed
- Dec-21
PLASTIC CONTAINERS 14/12/2021 14/12/2021
19:24:00
41 591324617581 33AABCM4545Q1Z5 / MANIKA 591324617581 2110007285 - 168000 30240 Filed
- Dec-21
MOULDS PVT. LTD. 24/12/2021 24/12/2021
18:31:00
42 121426394642 29AAZCS9818E1ZF / SCRBLUE 121426394642 SCRBLUE21220453 505600 91008
- Filed Jan-22
AFTERTREATMENT 20/01/2022 - 20/01/2022
SOLUTIONS
PRIVATE LIMITED 16:19:00
43 131425591995 29AAZCS9818E1ZF / SCRBLUE 131425591995 SCRBLUE21220449 505600 91008
- Filed Jan-22
AFTERTREATMENT 18/01/2022 - 18/01/2022
SOLUTIONS
PRIVATE LIMITED 19:41:00
44 641374357800 24AAECA6907F1ZY / A-1 ACID 641374357800 A12122/5636 - 1607535 289356
- Filed Jan-22
LIMITED 15/01/2022 12/01/2022
16:56:00
45 631369960636 24AJBPR0476R1ZP / SCORPION 631369960636 SBC0195 - 1230000 221400
- Filed Jan-22
BIOTECH CO. 02/01/2022 02/01/2022
13:26:00
46 521327243072 33AAACB3145L1ZX / BLOW 521327243072 U55D-2681 - 162000 29160
- Filed Jan-22
PACKAGING (INDIA) PRIVATE 03/01/2022 03/01/2022
LIMITED 14:15:00
47 551327241947 33AAACB3145L1ZX / Blow 551327241947 U55D-2682 - 171190 30814
- Filed Jan-22
Packaging India Pvt Ltd 03/01/2022 03/01/2022
14:11:00
48 531332315950 33ABDFS0684A1ZM / SENTHIL 531332315950 3221/2021-22 - 376972 67855
- Filed Jan-22
PLASTIC CONTAINERS 21/01/2022 20/01/2022
0:16:00
49 581331129159 33AAACS5012P1ZE / Shakti 581331129159 AM-3051 - 126500 22770
- Filed Jan-22
Containers Pvt Ltd 17/01/2022 17/01/2022
16:44:00
50 521330645153 33AAACB3145L1ZX / BLOW 521330645153 U55D-2798 - 325715 58629
- Filed Jan-22
PACKAGING (INDIA) PRIVATE 13/01/2022 13/01/2022
LIMITED 18:29:00
51 581328057199 33AAACB3145L1ZX / Blow 581328057199 U55D-2716 - 326500 58770
- Filed Jan-22
Packaging India Pvt Ltd 05/01/2022 05/01/2022
 17:58:00
52 551344491116 33AAACB3145L1ZX / BLOW 551344491116 U55D-3200 - 334089 60136
- Filed Feb-22
PACKAGING (INDIA) PRIVATE 28/02/2022 28/02/2022
LIMITED 15:18:00
53 561337452855 33ABDFS0684A1ZM / SENTHIL 561337452855 3504/2021-22 - 416241 74923
- Filed Feb-22
PLASTIC CONTAINERS 06/02/2022 06/02/2022
17:05:00
54 501338496461 33ABDFS0684A1ZM / SENTHIL 501338496461 3548/2021-22 - 417658 75178
- Filed Feb-22
PLASTIC CONTAINERS 09/02/2022 09/02/2022
18:41:00
55 581348670400 33AAACB3145L1ZX / BLOW 581348670400 U55D-3316 - 343052 61749
- Filed Apr-22
PACKAGING (INDIA) PRIVATE 12/03/2022 12/03/2022
LIMITED 17:42:00
56 581354360115 33AAACC3063E1ZA / CURRIM 581354360115 193 - 30/03/2022 102331 18420 Mar-
- Filed 22
BHOYS MARKETING PVT. 30/03/2022
LIMITED 13:09:00

57 581353983421 32AVFPK2308F1Z5 / DRIVEZOL 581353983421 DZL/ECS/186 - 599090 107836 Mar-

- Filed 22
EMISSION CONTROL 29/03/2022 29/03/2022
SOLUTIONS
12:47:00

58 581349032683 33AAACS5012P1ZE / Shakti 581349032683 AM-3742 - 136500 24570 Mar-

- Filed 22
Containers Pvt Ltd 14/03/2022 14/03/2022
16:15:00

25397621 4571572

Audit officer Remarks

Taxpayer has submitted proof of E-way bills , Credit Note details are verified with
GSTR-2A. The tax payer has reported above details in GSTR-2A. Therefore taxpayer
reply was accepted. Hence defect was dropped.

Audit slip-12) Cancelled E-way Bills

On verification of E-way bill web portal report , you have generated E-way bills
for outward supply and subsequently you have cancelled following E-way bills for the
year 2021-22.
Cancelled E-way Bills
S.No. EWB EWB Date Doc No. Doc Date
Assessable CGST SGST IGST
Value Value Value Value

1 581264040857 05-09-2021 18:27 INV/21-68 05-09-2021 00:00 351000 0 0 63180

2 531268980075 06-11-2021 18:03 INV/21-89 06-11-2021 00:00 97850 0 0 17613

INV/21- 12/28/2021 12:00:00
3 561325567075 12/28/2021 4:50:00 PM 289 AM 590250 0 0 106245
INV/21- 12/21/2021 12:00:00
4 571324634469 12/24/2021 7:17:00 PM 276 AM 2206829 0 0 0
INV/21-
5 541319200049 12-07-2021 14:51 266 12-07-2021 00:00 256968 0 0 46254
INV/21- 12/21/2021 12:00:00
6 591324639077 12/24/2021 7:31:00 PM 276 AM 2206829 0 0 0
INV/21- 12/22/2021 12:00:00
7 571323772760 12/22/2021 2:40:00 PM 280 AM 229675 0 0 41342
INV/21-
8 561336257800 02-02-2022 16:44 342 02-02-2022 00:00 590250 0 0 106245
INV/21-
9 571336700042 02-03-2022 19:44 343 02-03-2022 00:00 1931310 0 0 347636
INV/21- 3/15/2022 12:00:00
10 551349415096 3/15/2022 4:12:00 PM 408 AM 309120 0 0 55642
 Total 8770081 0 0 784156

As details mentioned above, you have cancelled the outward supply E-way bill
for Rs.8770081/-. You are instructed to file explanation with relevant supportive
documents for cancelled E-way bill. You are instructed to furnish alternate E-way bill
generated or any other supportive documents against cancelled E-way bill. Failing
which, it will be construed as sales suppression u/s 73 of TNGST Act-2017. Tax due will
be levied along with interest and penalty.

Taxable Turnover Rs.8770081- @18%

IGST Tax Proposed Rs.1578617-

Taxpayer’s Reply:-

As details mentioned in the notice on verification with out books of accounts all the
cancelled e way bills was re generated and the relevant invoice also filed in GSTR -1 request
you to Drop the proposal.

Cancelled E-way Bills

S.No. EWB EWB Date Doc No. Doc Date Assessable IGST
Alternate
Value Value
Eway Bill No
1 581264040857 05-09-2021 18:27 INV/21-68 05-09-2021 00:00 351000 63180
571264041477
2 531268980075 06-11-2021 18:03 INV/21-89 06-11-2021 00:00 97850 17613
581269008115
3 561325567075 12/28/2021 4:50:00 INV/21-289 12/28/2021 12:00:00 590250 106245
PM AM 531325570610
4 571324634469 12/24/2021 7:17:00 INV/21-276 12/21/2021 12:00:00 2206829 0
PM AM 511324648545
5 541319200049 12-07-2021 14:51 INV/21-266 12-07-2021 00:00 256968 46254
591319205669
6 591324639077 12/24/2021 7:31:00 INV/21-276 12/21/2021 12:00:00 2206829 0
PM AM 511324648545
7 571323772760 12/22/2021 2:40:00 INV/21-280 12/22/2021 12:00:00 229675 41342
PM AM 561323884439
8 561336257800 02-02-2022 16:44 INV/21-342 02-02-2022 00:00 590250 106245
551336260090
9 571336700042 02-03-2022 19:44 INV/21-343 02-03-2022 00:00 1931310 347636
591336704178
10 551349415096 3/15/2022 4:12:00 PM INV/21-408 3/15/2022 12:00:00 AM 309120 55642
521349491253
Total 8770081 784156

Audit officer Remarks

Taxpayer has submitted alternate E-way bills generated list against cancelled E-
way bills. Reply was verified and accepted. Hence defect was Dropped.

Collection Details during the Audit time:

Sl. Nature of defect Date of Collection Amount in Rs. Total
No Collection
IGST CGST SGST
8. In eligible ITC 06.11.2024 232 8431 8431 17094
U/s.17(5)
Total 232 8431 8431 17094

PROPOSAL ABSTRACT
Audit Tax due TOTAL
Slip
No. IGST CGST SGST
1 0 0 0 0
2 0 0 0 0
3 0 0 0 0
4 0 0 0 0
5 0 7789 7789 15578
6 0 17656 17656 35312
7 0 3300 3300 6600
8 18 2798 2798 5614
9 0 0 0 0
10 0 0 0 0
11 0 0 0 0
12 0 0 0 0
TOTAL 18 31543 31543 63104

FINAL ABSTRACT- 2021-22

Tax due
Revenue involved
Slip
No. IGST CGST SGST CESS TOTAL

18 31543 31543 0 63104

TOTAL
18 31543 31543 0 63104

Interest due ( 20.04.2022 to 23.11.2024- 948 days)

Revenue involved
Slip
No. IGST CGST SGST CESS TOTAL
8 14747 14747 0 29493
TOTAL
8 14747 14747 0 29493

Penalty u/s 73
Revenue involved
Slip
No. IGST CGST SGST CESS TOTAL
 20000 10000 10000 0 40000
TOTAL 20000 10000 10000 0 40000

You are instructed to file your objections with supportive documents if any to
the above proposals within (30) thirty days of receipt of this notice and failing which
orders will be issued under section 73 and also penalty will be levied as per section 73
of the ACT. And also pay the applicable interest to the date of payment u/s 50 of the
ACT to till date of payment.

You are also given an opportunity of being heard in person on 06.12.2024 at

11.30 A.M at the below mentioned office. You may appear in person or through your
authorized representative on that date with relevant records.

Personal hearing place:

Office of the Assistant Commissioner(ST) ,
Krishnagiri-II Assessment circle,
Commercial Taxes Building,
Krishnagiri
KANDHASAMY Digitally signed by
KANDHASAMY BHASKAR

BHASKAR Date: 2024.11.23 17:42:10

+05'30'

AUDIT TEAM HEAD,

ASSISTANT COMMISSIONER (ST)(FAC),
DHARMAPURI