https://www.taxtmi.com/forum/issue?id=118742 Where periodic outward supply returns differ from tax paid but the taxpayer has rectified values in the annual consolidated return and audit reconciliation, the operative approach is to prepare a month wise reconciliation against books, identify reasons for differences, and submit documentary evidence. Departmental scrutiny under the statutory return scrutiny mechanism may generate queries or a show cause notice, but a demand cannot rest solely on return divergences; the department must prove that a taxable supply was unreported. Taxpayers should present reconciliations and proof of self rectification in assessment or audit proceedings. en-us Sun, 10 Sep 2023 10:25:29 +0530 Fri, 24 Jan 2025 10:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118742 Where periodic outward supply returns differ from tax paid but the taxpayer has rectified values in the annual consolidated return and audit reconciliation, the operative approach is to prepare a month wise reconciliation against books, identify reasons for differences, and submit documentary evidence. Departmental scrutiny under the statutory return scrutiny mechanism may generate queries or a show cause notice, but a demand cannot rest solely on return divergences; the department must prove that a taxable supply was unreported. Taxpayers should present reconciliations and proof of self rectification in assessment or audit proceedings. Discussion-Forum GST Sun, 10 Sep 2023 10:25:29 +0530 https://www.taxtmi.com/forum/issue?id=118742