Can I get some assumptions from GSTR3B

[Dinesh kumar]

By seeing GSTR 3B , can you say there is some fraudulent or misuse of ITC OR ITS WORNG ? Is it necessary to show all export into zero rated columns and supply to SEZ OR EOU UNIT IN DEEMED EXPORTS?

AI Summary

GSTR-3B alone cannot prove improper ITC; verify invoices, books and returns; report exports as zero-rated or deemed From GSTR-3B alone, one cannot conclude fraudulent or improper ITC claims without verifying invoices, books of account and related returns like GSTR-1; detailed documentary and transactional review is necessary. For compliance, exports should be reported in the zero-rated supplies column; supplies to SEZ units/developers are treated as zero-rated, while supplies to EOUs are treated as deemed exports and must be declared accordingly.