GST Notice received u/s 74(5) for F.Y. 2020-21

[Jignesh Sitapara]

I have received a notice under Section 74(5) from the GST Department for FY 2020-21. However, I do not have the transport LR (Lorry Receipt). I have all the other relevant documents available. Please advise me on what steps I should take in this situation.

[Aashok Kumar Sharma]

To respond to the Section 74(5) notice without a transport LR, compile alternative documentary proof such as E-way bills, bank payment statements, stock registers, and supplier confirmations to conclusively establish the actual movement and receipt of goods, and submit a detailed written reply to the proper officer.

AI Summary

Missing transport lorry receipt raises questions about responding to a GST notice when other relevant documents are available.
GST notice under section 74(5) for the financial year 2020-21 raises a question about the steps available to a recipient who does not possess the transport lorry receipt, despite having all other relevant documents. The issue concerns how to respond to the notice and proceed in the absence of that receipt.