https://www.taxtmi.com/circulars?id=70002 Review of composition taxpayers under Section 10 revealed discrepancies in e-way bills, mismatches between invoice values and outward supplies, and inadequate examination of FORM GST ITC-01 when taxpayers cross the composition limit. Officers are directed to scrutinize inward supplies exceeding the threshold, reconcile doubtful entries with GSTR-1, GSTR-3B and GSTR-2A, verify stock capacity against the declared premises, ensure tax at 3% on declared turnover under Section 10(2A), and take regular legal action based on data and intelligence. en-us Fri, 10 Jun 2022 00:00:00 +0530 Wed, 06 May 2026 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70002 Review of composition taxpayers under Section 10 revealed discrepancies in e-way bills, mismatches between invoice values and outward supplies, and inadequate examination of FORM GST ITC-01 when taxpayers cross the composition limit. Officers are directed to scrutinize inward supplies exceeding the threshold, reconcile doubtful entries with GSTR-1, GSTR-3B and GSTR-2A, verify stock capacity against the declared premises, ensure tax at 3% on declared turnover under Section 10(2A), and take regular legal action based on data and intelligence. Circulars GST - States Fri, 10 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70002