https://www.taxtmi.com/forum/issue?id=116642 The department may issue Form DRC 01A based on available records to notify a taxpayer of discrepancies and to elicit a response; DRC 01A serves as an opportunity to explain differences between GSTR 1 and GSTR 3B. However, authorities and commentators stress that officers should examine returns cumulatively rather than isolate single months, record reasons for conclusions, and follow statutory scrutiny or audit mechanisms and the requirement to form reasons to believe before invoking enhanced provisions. en-us Thu, 20 Aug 2020 20:16:33 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116642 The department may issue Form DRC 01A based on available records to notify a taxpayer of discrepancies and to elicit a response; DRC 01A serves as an opportunity to explain differences between GSTR 1 and GSTR 3B. However, authorities and commentators stress that officers should examine returns cumulatively rather than isolate single months, record reasons for conclusions, and follow statutory scrutiny or audit mechanisms and the requirement to form reasons to believe before invoking enhanced provisions. Discussion-Forum GST Thu, 20 Aug 2020 20:16:33 +0530 https://www.taxtmi.com/forum/issue?id=116642