Asked for missing information in GST return, but also asked for details of audit report

- Antenna : Vivek Mehta

If the difficulty of the traders is not increased, then the GST officer will not be. All kinds of tricks have been played by GST officials to extract money. Last week, an officer has fallen into the trap of the CBI for demanding a huge bribe. Sometimes in issuing GST numbers and sometimes in spot checks, officials find an opportunity to harass traders. GST officials act with the mentality that hundred percent of traders are doing illegal work. Even after five years, the issue of transit tax credit, which came from VAT to GST, has not been fully resolved. Every day a new drama is played by the GST officials.

In the event that the officer feels that some particulars are missing while scrutinizing the Goods and Services Tax return, the trader may seek the missing information by serving a notice under Section 61 of the GST Act. But instead, the GST officials have insisted on submitting a full audit report by issuing a notice under Section 61 of the GST Act. Experts of GST say that this is illegal and illegal in legal terms. It is learned that a number of such notices have been issued from Unit-8 of the Goods and Services Tax Office.

GST experts say that notice of ASMT-10 can be sought for the same details as those missing in the return in the case of final returns usually filed while canceling GSTR-3B, GSTR-9-C and GST registration numbers. But the GST office is issuing indiscriminate notices from the component-8, exceeding their legal limits and demanding details from the taxpayer traders.

You have given incomplete details in return GSTR-3B detailing purchases and sales under GST. A full audit report is being sought from the taxpayers stating that the details of GSTR-1 are not fully disclosed. If any irregularity is found in this return, the officer can definitely send a notice to the taxpayer. But it can ask for more information only about the missing details in the return. Instead, it requires as much information as possible to submit the entire audit report. GST experts say this is illegal. Okha can call for the details of the audit report only in the notice given under the provisions of section 65. They also seek loan and advance details from traders. Details of other income of traders are also being sought. Similar notices are being issued in pursuance of GSTR-2A and GSTR3-B. In GSTR-9C also, the figures are not being collected properly, notices are being issued to the authorities accordingly.

Even when filing the annual return of GSTR-9C, they are asking for all the details including loans and advances in the name as there is difficulty in getting them. Due to this, traders have to go through the unnecessary hassle of submitting papers. They are asking for the information required while assessing the return. As there is no separate staff to conduct the assessment, the discussion that these details are being sought along with scrutiny has also gained momentum due to this. Details of profit and loss are also being given under this notice.