SCN RECEIVED Notice Under Sec 61-FY 2017.18

[Ram Ramachandran]

Hello Sirs,

Please guide me on how to address below sequence of events:

31/01/2020 - GSTR-9C Filed for FY 2017-18

28/09/2022 - We received Notice Under Sec 61 ,pointing out discrepancy of ITC CLaimed - difference between GSTR-2A vs GSTR-3B of Rs 75,508

30/09/2022. - Since the same discrepancy had been pointed out to us by our Auditor when submitting Annual GST Return and filing GSTR-9C for the same year, we agreed to the demand and deposited the tax with interest and filed reply via GST ASMT-11 on 30.09.2022

15/03/2023 - We again received a Fresh Notice from Department via GST Portal under Sec 61, issued by GST Tax Officer,Class II,AVATO, who has not referred to our last reply via GST ASMT-11 or payment of tax and has instead called for voluminous documents - Party Ledgers,Cashbook, Tax Invoices, Purchase Invoices, Purchase/Sales Register Bank Statements for Full Year, Purchase Invoices.

My Question :

a) if I have already agreed to the earlier demand notice and paid the same and filed my reply via ASMT -11 on 30.9.2022, why is the Department now asking for submission of these voluminious documents ?

b) Assuming that they are justified in doing so, though the new SCN does not mention any specific shortfall how does one submit voluminous documents, online ?

Thank you for the guidance from Experts on this forum

AI Summary

Scrutiny under Section 61 requires replying with prior payment proof and ensuring interest payment when contesting an SCN.
Respond to the fresh scrutiny notice by stating that the demand was earlier accepted and paid and by attaching the prior ASMT 11 reply and payment challan; request issuance or recognition of Form ASMT 12 so the earlier scrutiny is recorded as processed. If a show cause notice under the assessment provisions is issued, file a substantive reply enclosing proof of prior payment, ensure interest has been paid under the statutory payment provisions, attend the personal hearing, and contest penalty where tax and interest were previously discharged.