https://www.taxtmi.com/forum/issue?id=118132 Whether additional GST shown in a departmental debit note should be paid via a demand payment or by correcting the return depends on whether the short payment is treated as a bona fide mistake or as suppression; treatment as suppression denies input tax credit and may attract penalties. Payment following a scrutiny notice is treated as non voluntary, the department will record acceptance, and the taxpayer must establish bona fides to persuade the department to proceed under the less punitive provision so that recipient credit is preserved. en-us Sat, 27 Aug 2022 14:43:36 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118132 Whether additional GST shown in a departmental debit note should be paid via a demand payment or by correcting the return depends on whether the short payment is treated as a bona fide mistake or as suppression; treatment as suppression denies input tax credit and may attract penalties. Payment following a scrutiny notice is treated as non voluntary, the department will record acceptance, and the taxpayer must establish bona fides to persuade the department to proceed under the less punitive provision so that recipient credit is preserved. Discussion-Forum GST Sat, 27 Aug 2022 14:43:36 +0530 https://www.taxtmi.com/forum/issue?id=118132