GSTR 3B AND GSTR 9C

[FARIDUDDIN AHMAD]

My client received notice u/s 73 regarding short payment of tax Rs-1,72,990/- comprising of CGST and UPSGST. later reply has also been filed but it has not been considered and final order has been passed fixing demand of tax Rs-1,72,990 along with interest and penalty. the facts of the case is during the period 2017 18 GSTR-1 of Feb 2018 was filed by declaring O/S(outward supply) of Rs-10,19,398 and tax of Rs-1,72,990.00/- but due to technical glinch in GSTIN Portal GSTR-3B of Feb 2018 is filed with NIL, without claiming the ITC for the month of Feb 2018. later it has been rectified in GSTR-9 filied on 30/11/2018. these facts has been mention in the reply to notice u/s 73 but it has not been considered by the A.O. kindly advise to take grounds in the appeal.

AI Summary

Client Challenges Section 73 Notice for Tax Shortfall Due to GSTIN Portal Glitch; Considers Legal Appeal Options A client received a notice under section 73 for short tax payment of Rs. 1,72,990, which was confirmed despite a filed reply. The issue arose from a technical glitch in the GSTIN Portal, causing GSTR-3B for February 2018 to be filed with NIL, missing ITC claims, later rectified in GSTR-9. Legal advice suggests appealing, citing case laws and technical error evidence. It is emphasized that GSTR-9 is for reporting, not claiming ITC, and any unpaid tax must be settled with interest. Filing a writ may be considered to address the technical glitch and demonstrate initial unfamiliarity with GST procedures.