FY-2019-20- Verification with respect to ITC availed as per GSTR-3B Notice in email

[rajat solanki]

we have recd an notice of 19-20 of GSTR-2A and GSTR-3B where this could be time barred if seen under 73 and we have not recd ASMT-10 and the notice has not uploaded in GST portal also what should be the course of action can they treat in 74 for GSTR 2A and GSTR-3B when circular 183 is present what are instruction for time barred cases and circular present

AI Summary

Responding to alleged ITC mismatch notice for FY 2019-20: time-bar under Section 73, classification under Section 74, ASMT-10 missing A taxpayer received a notice relating to FY 2019-20 ITC reconciliation between GSTR-2A and GSTR-3B, which may be time-barred under section 73; the statutory demand form ASMT-10 was not received and the notice was not uploaded to the GST portal. The key issues are whether authorities can classify the matter under section 74 (fraud/suppression) despite time-bar bar under section 73, and what procedural guidance applies given Circular 183 concerning time-barred assessments and notices. The taxpayer seeks the appropriate procedural response and defenses for a potentially time-barred notice not properly issued.