show- cause notice limitaion for 2017-18 18-19

[giri gattupalli]

respected sir,

department is issuing intimation letters to taxable persons relates to FY 2017-18 ,2018-19 in respect of differences between GSTR-1 data and GSTR-3B data and asking for explanation. and notices are giving under SEC-74 . my doubt is whether , issues relates to differences between GSTR-1 and GSTR-3B covered under sec-74 notices or not . please guide me

thanking you

AI Summary

GSTR-1/GSTR-3B mismatches may attract Section 74 scrutiny; respond promptly with books to rebut fraud allegations.
Differences between GSTR-1 and GSTR-3B can be legitimate due to timing or delayed supplier filings; taxpayers should rebut departmental intimation under Section 74 by producing books of account and reconciliations. While Section 74 may be invoked if the department alleges fraud or suppression, the department bears the burden of proving intent to evade tax. Taxpayers must respond to show-cause notices with documentary evidence rather than seek writ relief.