prpri GST Department Stepping up the Heat on Assesses GST Department Stepping up the Heat on Assesses

COVID pandemic subsiding and GST Department Stepping up the Heat on the Assesses

With COVID pandemic subsiding, the activities of GST department with regard to the scrutiny of the data filed for the year 2017-18 have increased.

The GST assessees are getting communications from the GST department along with system generated excel files showing various variances in different documents like differences in

a) GSTR 1 Vs GSTR 3B

b) GSTR 3b Vs 2A

c) GSTR1/3B Vs GSTR 9

The communication reads as under

“GST scrutiny issues communicated by EIU for the period 2017-18 is forwarded herewith (find attachment) for your information”

Best part of the communication is that neither any section is mentioned in the communication from the department nor what is required is mentioned in the communication. Really hope that the proper communications will be sent by the department in future.

As the communication has been sent by the concerned jurisdictional officers of GST, the assesses have to respond to that. Normally all the responses to notices etc. should be filed online through login however this type of communications are sent through the mail and the response will be sent through the mail only as per our understanding.

Caution: The assesses must analyse the data before submission to the authorities as the respone may become the basis for raising demands by the department and the GST auditor/consultant must be apprised about the same. This has brought to the fore the need for the “Internal GST Audits” to avoid any such adverse communications from the department later.

Some of the summarized reasons for the communications from GST department after analysis by Economic Intelligence units are given below

Analysis Parameters Issues in GST Data filed by GST Assessees
PARAMETER-0069 In-eligible ITC claimed from non-genuine taxpayers (NGTPs) whose RC is cancelled ab-initio
PARAMETER-0070 Excess outward tax in GSTR 1 compared to GSTR 9/GSTR 3B
PARAMETER-0072 In-eligible ITC claimed from GSTR 3B Non-filers
PARAMETER-0073 Excess ITC claimed in GSTR 3B/9 which is not confirmed in GSTR 2A or 8A of GSTR 9
PARAMETER-0074 In-eligible ITC claimed from RC is cancelled suppliers
PARAMETER-0077 Less RCM Liability disclosed in GSTR 9/3B/4 than shown by suppliers in GSTR-1
PARAMETER-0078 ITC claims after the last date of availment of ITC as per section 16(4)- GSTR 3B
PARAMETER-0079 ITC on purchase invoices uploaded by supplier in GSTR 1 filed after last date of availment -section 16(4)
PARAMETER-0080 Interest on delayed payments made with GSTR 3B
PARAMETER-0081 Excess IGST on Imports shown in GSTR9_6E Vs. ICEGATE data
PARAMETER-0082 Excess ISD ITC availed in GSTR9_6G Vs GSTR 2A_ISD
PARAMETER-0083 Excess RCM ITC in GSTR9_6CDF than liability shown in GSTR 9 _4G

The assessess must put in internal teams to ensure that these type of issues do not crop up in future as any lapses may cost the organisations a lot.


Disclaimer: The views expressed are personal and based on our understanding of the provisons/communications of GST. Readers are requested to refer to the specific GST provisions.

Please feel free to contact author CMA Navneet Kumar Jain in case any clarifications are required at

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  1. CADIPESH says:

    What is the source of these Parameters mentioned? I mean, whether they are publically available to tax payers? Because officers are just mentioning Parameters in annexure to notice.

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July 2021