https://www.taxtmi.com/forum/issue?id=119094 A discrepancy between CMP-08 and the annual GSTR-4 led to a notice alleging short payment; a mere difference does not automatically create recoverable tax under section 73. The taxpayer must reconcile the variance, demonstrate whether it stems from clerical error or actual omission, produce books and documentary evidence, and verify payment corrections such as via DRC-03 to resist recovery action. en-us Fri, 03 May 2024 06:25:48 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119094 A discrepancy between CMP-08 and the annual GSTR-4 led to a notice alleging short payment; a mere difference does not automatically create recoverable tax under section 73. The taxpayer must reconcile the variance, demonstrate whether it stems from clerical error or actual omission, produce books and documentary evidence, and verify payment corrections such as via DRC-03 to resist recovery action. Discussion-Forum GST Fri, 03 May 2024 06:25:48 +0530 https://www.taxtmi.com/forum/issue?id=119094