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 fraudulent ITC; verify invoices, books, return matching, and treat exports as zero-rated (Section 16) GSTR-3B alone does not prove fraudulent or improper ITC claims; determination requires verification of invoices, books, and matching with other returns such as GSTR-1. Exports should be reported under the zero-rated column; supplies to SEZs are treated as zero-rated (with or without tax payment) and supplies to EOUs are treated as deemed exports and declared accordingly. Significant variance between claimed ITC and outward turnover may warrant scrutiny and data analytics can help identify anomalies, but a conclusive finding needs detailed supporting evidence.