Rectification of the GST Order

[Bayyareddy DK]

My client is importer of goods and sells the goods locally. Recorded all the sales and purchases during the year 2019-2022. However, some eway bills not created by oversite. My sales are matching with Income tax returns, GST Annual returns and Form 3B sales & tax is paid fully. My declared turnover is higher than the Eway bill turnover for all the years. Officer passed an order U/s. 73(9) of the CGST Act without DIN number & levied the tax on the difference of turnover with Eway sales along with interest & penalty. Is the difference turnover again liable to GST Tax? Is it does not lead to double tax? Is this order rectifiable U/s. 161 of the CGST Act. Can the officer pass a rectification order reducing the liability? Please advice

AI Summary

GST Order Dispute: Turnover Mismatch Raises Double Taxation Concerns Under Section 73(9); Appeal Advised for Resolution An individual sought advice on a GST order where their client's declared turnover was higher than the E-way bill turnover, leading to a tax order under Section 73(9) of the CGST Act. The order lacked a DIN number, and the individual questioned if the turnover difference could lead to double taxation and if the order could be rectified under Section 161. Respondents advised filing an appeal, as rectification has a limited scope and might not address the issue. They emphasized the importance of appealing within the time frame and suggested that the mismatch in turnover should be justified with evidence.