notice u/s 61 in form ASMT 10

[FARIDUDDIN AHMAD]

my client received intimation u/s 61 regarding short payment of tax declared in GSTR 1 and paid through GSTR 3B and excess Av ailment of ITC through GSTR 3B compared to reflected in GSTR 2 also asked to submit reply along with the balance sheet profit and loss statement, details of direct and indirect expenditure, ledger and bank statement requiring clarification regarding geniuses of ITC availed. further more information has been asked to provide about details of payment and period of payment to check the time limit of 180 days. my question is wether jurisdiction to asked for documents and clarification lies u/s 61 in Form ASMT-10.

AI Summary

Client Faces GST Notice for Short Payments, Excess ITC Claims; Section 61 Requires Explanation, Not Additional Documents A client received a notice under Section 61 in Form ASMT-10 regarding discrepancies in GST returns, specifically concerning short tax payments and excess Input Tax Credit (ITC) claims. The notice requested various financial documents for clarification. Respondents advised that Section 61 allows for scrutiny of returns, requiring explanations for discrepancies but not additional document demands. They emphasized the importance of responding with reconciliations between GSTR-1, GSTR-3B, and GSTR-2A, and suggested obtaining certificates from suppliers or CAs. It was noted that Section 61 cannot be used for audits or investigations, and payment details within 180 days are not required.