respected sir,
in the light of insertion of sec 128A , please discuss this issue.
gst department has issued orders under SEC-74 during FY 2017-18,18-19,19-20 in the case of govt works contractors who did not disclose turnovers in GSTR-3B returns., based on data received from GSTR-7 returns (tds 2%) filed by contractee departments.
please let me know whether, in above conditions orders under sec 73 or sec 74 sustainable under GST law or not.
thanking you sir
Debate on Applying Section 74 of GST Act for Contractors' Non-Disclosure in GSTR-3B: Intent vs. Unintentional Errors A discussion on a forum involves a query about the applicability of Section 74 of the GST Act for government works contractors who failed to disclose turnover in GSTR-3B returns, based on data from GSTR-7 returns. The main issue is whether orders under Section 74 are sustainable or if they should fall under Section 73. Several participants argue that Section 74 is applicable due to the suppression of facts, while others suggest that unintentional non-disclosure could contest the invocation of Section 74. The discussion emphasizes the importance of proving intent and the correct filing of accounts. (AI Summary)
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