We at Gstmentor provides services on how to respond to GST notices and how to make correction in GST returns. Also we file appeal on behalf of clients and take necessary action.
Gstmentor provides services on how to file clarification and responses to the notice received in GST. When a taxpayer receives a notice, he is bound as per law to respond to the notice. In case of delay in filing or not responding to the notice can lead to further legal proceedings by the GST officer. We are a team of experts who have been handling GST notices and assessment cases, since the advent of Goods and Service Tax in India.
GST rectification is referred to the cases where there is a difference in GST returns filed (GSTR-1 and GSTR-3B) along with GSTR-2B or GSTR-8 where the correction needs to be made. It happens when returns and books do not reconcile with each other or the liability paid by the taxpayer is not as per the provisions governing the CGST Act, 2017. Action needs to be taken to rectify these types of issues before GST officers.
An appeal is filed against the demand order issued by the GST officer. When a taxpayer is dissatisfied with the conduct of the officer and objects to the liability determined by the officer.
Taxpayers can file an appeal to an appellate authority to take up the matter. We at Gstmentor guide our clients on how to file an appeal and on what grounds an appeal should be filed. Drafting of necessary documents required for appeal filing are prepared by us which are attached along with the form.
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Notice under GST can be a Show cause notice issued to the taxpayer for obtaining clarifications w.r.t to GST registration and cancellation. A scrutiny notice can be issued to the taxpayer or a demand notice can be issued. The reason for issuance of notice may vary and depend upon the nature of the default committed by the taxpayer. However, a response to the notice must be filed whatsoever the reason.
Taxpayers must promptly act and respond within the timelines provided in the notice. Failure to do so will allow the GST officer to take subsequent action and other legal proceedings. Moving further, we shall discuss the notices received in GST which will bring more clarity.
Following are the reasons normally why GST notices are issued. Please note following is not an exhaustive list.
Following is the list of notices issued under GST along with their due dates of filing a response and actionable if no response is filed within the time prescribed.
Other notices include GST-DRC-11, GST-DRC-13, and GST-DRC-16 where actionable is mentioned in the notice, and failure to do so results in prosecution and penalties.
Section 169(1) of the CGST Act, 2017 states the different means of communicating the notices by the GST officer to the taxpayers. Notice can be issued in the following ways as described below.
Thus, the taxpayer need not act upon the notice or communication if it is received in any other mode apart from what is notified by GST law from time to time.
Rectification is referred to making corrections in GST returns (GSTR-1 and GSTR-3B). Ideally, these returns should reconcile with each other and liability should be reported correctly and in the right heads. Often, some of the other errors like incorrect reporting or unreconciled returns happen. To take corrective action one needs to analyze the root cause of incorrect reporting and take suitable steps in subsequent returns to avoid any demand notice from the GST officer. The process of identifying the root causes and errors in returns till correction is what we have been providing to our clients since the advent of GST.