Computation Notes For Consideration Of Assessing Authority

DIN GST/36AUPPA6276P2ZU/18

Office details
ASSISTANT COMMISSIONER (ST)
Designation of the assessing officer
NIRMAL
Unit
ADILABAD
Division

Details of the Tax payer

ROYAL MOBILE GALLERY
Name
AHEMAD MANZOORAHEMAD AYYUB
Legal Name
36AUPPA6276P2ZU
GSTIN

Financial Year 2017-18

Ref : 1) SCN ARN No : AD361121028514J SCN ARN Date : 14/11/2021

2) PH Date : 01/07/2023

You have filed annual return in GSTR-09 for the financial year 2017-18.

On examination of the information furnished in this return under various heads and also the information
furnished in TRAN-1, GSTR-01, GSTR-2A, GSTR-3B, EWB and other records available in this office it is
found that you have not declared your correct tax liability while filing the annual returns of GSTR-09. The
summary of under declared tax is as follows:

SGST Rs.30133.12
CGST Rs.30133.12
Total Rs.60266.24

Responding to the showcause notice issued in the reference first cited above the tax payer has filed his
written objections on dt __________________ and also append for the personal hearing represented by
Sri/Smt.NARAYAN JELLAWAR on dt 01/07/2023. The same are discussed item wise along with the
conclusions of the assessing authority as under:

1. Net tax liability under declared on account of non-reconciliation of information

declared in GSTR-09:

A. The excess input tax credit(ITC) claimed on account of non-reconciliation of

information declared in GSTR-09:
Under Sec 16(2)(c) every registered person shall be entitled to take credit of ITC on supply of goods
or services to him subject to the condition that the tax charged in respect of such supply has been
actually paid to the Government either in cash or through utilization of ITC admissible in respect of
such supply.

It is observed that the tax payer has not correctly availed input tax on his inward supplies on
reconciliation of turnovers in GSTR-09. Resulting in tax payable to a tune of Rs. 50756.36
Table No. in
S.No Issue SGST CGST Total
GSTR-09
1 2 3 4 5 6
Excess claim of ITC declared in
1 8D 25378.18 25378.18 50756.36
GSTR-09
Add excess claim of IGST on
2 8I 0.00 0.00 0.00
imports in GSTR-09
Total excess claimed of ITC as per
3 25378.18 25378.18 50756.36
GSTR-09
Response of the tax payer :

The tax payer has 'Not agreed' for the following amount in the SCN.

SGST : 25378.18 CGST : 25378.18

The reasons cited by the tax payer for disagreeing/partially disagreeing are:
1. The seller has declared in B2C instead of B2B.
SGST Rs. 25378 CGST Rs. 25378

Observations and conclusion of the assessing authority

Not Agreed with TP

Specific reasons entered

The Taxpayer has not submitted any certificate copies required as per circular No 183/15/2022-GST,Dated:27-
12-2022 issued by Central Board of Indirect Taxes and Customs GST Policy Wing.Hence not agreed with Taxpayer

B. Net tax payable on account of reconciliation in GSTR-09 = Total of A = 50756.36

2. Net tax under declared due to non-reconciliation of turnovers in other returns and E-
way bill information:

In addition to the above under declared turnovers with respect to GSTR-09, it is seen that you have
under declared turnovers with respect to other information available in this office.

• Reconciliation of GSTR-01 with GSTR-09:

The outward supplies turnover declared in GSTR-01 is greater than net outward supplies
information furnished in GSTR-09 and arrived at box 1A(1)+1A(2) above. This amount is
therefore proposed to be taxed as under declared outward supplies as follows:

S.No Issue SGST CGST Total

1 2 3 4 5
Tax on Outward supplies declared in GSTR-01
1 857335.80 857335.80 1714671.60
for the FY.
Less tax on Outward supplies arrived in GSTR-
2 852580.86 852580.86 1705161.72
09 at box 1A(1)+1A(2)
3 Difference (1-2) 4754.94 4754.94 9509.88

Response of the tax payer :

The tax payer has 'Not agreed' for the following amount in the SCN.

SGST : 4754.94 CGST : 4754.94

The reasons cited by the tax payer for disagreeing/partially disagreeing are:
1. Difference amount already paid in subsequent year by DRC-03 -
Total SGST: 4755.00 Total CGST:4755.00

ARN No: AD360623004535A; ARN Date: 2023-06-20; SGST: 4755.00; CGST: 4755.00
Observations and conclusion of the assessing authority

Agreed with TP

Summary :

Annexure with details for the above proposals are already sent with show cause notice.

The total tax payable on account of these deficiencies after giving credit to the payments made
in cash and ITC adjusted is arrived as follows:
 Statement of Computation of Liability

Amt in SCN Amt determined by AA

S.No Issue
SGST CGST SGST CGST
The tax on outward supplies under
1A declared on reconciliation of data in - - - -
GSTR-09
The excess input tax credit(ITC) claimed
on account of non reconciliation of
1B 25378.18 25378.18 25378.18 25378.18
information declared in GSTR-09:

Amount of supplies in GSTR-01 in

2(i) excess of supplies declared in GSTR-09. 4754.94 4754.94 0.00 0.00

Amount of supplies in EWB in excess of

2(ii) supplies declared in GSTR-01 - - - -

Reconciliation of turnover in GSTR-07

2(iii) with supplies declared in GSTR- - - - -
01/GSTR-09
Reconciliation of turnover in GSTR-08
2(iv) with supplies declared in GSTR- - - - -
01/GSTR-09
Excess ITC claimed in GSTR-3B
3(i) - - - -
compared with GSTR-09
Excess ITC reversed in GSTR-09 over
3(ii) and above reversed in GSTR-3B - - - -

3(iii) Excess claim of TRAN-1 credit - - - -

ITC to be recovered on non-business
3(iv) transactions & exempt supplies - - - -

3(v) Ineligible ITC - - - -

3(vi) Invalid ITC under Sec 16(4) - - - -
ITC claimed from cancelled dealers
3(vii) return defaulters and tax non-payers - - - -

Total liability 30133.12 30133.12 25378.18 25378.18

Less Tax paid after issuing SCN but within
0.00 0.00
(30) days
Less Tax paid after issuing SCN but after
0.00 0.00
(30) days
Net liability 25378.18 25378.18

Note: The AA shall issue SCN for penalty for net liability and also payments made after (30) days from the date of
issue of SCN i.e., SGST Rs. 10000.00 and CGST Rs. 10000.00 .