Provision for Form Verification under GST Act

- Sales tax: Soham Mashruwala

Provision is made for Form Verification under Section 31 of GST Act. It is stated in the clause that if any defect is found after verification of the form, the answer has to be reduced by the officer in case it is not satisfactory. This raises the question of a time limit as there is no time limit in section 21 of the CGST Act. In addition, the government has issued instructions to conduct an investigation. CBIC-20006/4/2022-GST NOTICE NO. 02/2022-GST dated 6th March 203 Today's article discusses the issue of sheet verification.

Section 21 and Rule 3

Section 21 of the CGST Act empowers the Accounts Officer to verify the form and in case of any defect, details have to be sought from the person registered in the sample ASMT-10 within 30 days as per Rule 3. The registered person has to pay the amount if the difference is valid and reply in ASMT-11. If the officer deems it more appropriate, the person registered in ASMT-12 has to be informed. If all else fails, get ideas from the authorities.

Notice of CBIC Board

CBIC has issued instructions for the financial year 2016-17 and 2017-18. There is a lot of emphasis on GSTR 2A for form verification and all the details have to be verified with GSTR2A regarding tax and RCM. The instruction is as follows:

1. Whether the responsibility for external supply is similarly discharged in GSTR1 and GSTR3B.

. Whether GSTR liability is levied on the amount that appears in GSTR 2A if the supply with reverse charge is received.

. If a supplier's registration pattern has been retrospectively revoked and a tax deduction has been sought, it has to be looked into.

. The time limit for filing GSTR1 for the financial year 2016-17 was extended till the date of filing the March 2018 form. Therefore, in GSTR2A, it is necessary to check the tax with this in mind.

. The liability shown in the e-way bill is to be compared with GSTR3B and GSTR1.

Time limit and GSTR2A

If there is a deficiency in the verification as per section 41 for which no proper answer is found, the officer has to conduct audit assessment or special audit or investigation.

Thus, if the time for giving notice for this work has passed, then the time for checking the form is also considered complete. In addition, the legal existence of GSTR 2A is dated October 1, 2018. If the bills for the financial year 2015-16 and 2016-17 do not appear in the GSTR2A, the tax deduction cannot be invalidated only for that reason. In addition, even if the bill does not appear due to a defect on the GST portal, the tax claim cannot be invalidated. Thus, the procedure for form verification appears to be used for the remaining assessment.