TaxTMI 
TaxTMI 
Return and related particulars furnished by registered person — Scrutiny by Proper Officer — Instructions/ Guidelines
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....€¢ Turnover above 60 per cent • 2A-3B ITC Comparison • GSTR-9-8D Difference • ITC availed after due date • Capital goods ITC v. Exempted turnover • GSTR-1 v. GSTR-3B mismatch • GSTR-3B v. E-Way Bill • Turnover less than TDS and TCS II. Among the risk parameters flagged, the following parameters have been identified as defect that cannot be determined without detailed enquiry or investigation. • ASMT-13 - Return within 30 days • ITC utilisation greater than 5 times cash • Turnover above 1 crore cash nil • Turnover above 60 per cent In the above parameters the following instructions shall be followed. (1) If discrepancy notice in Form GST ASMT-10 is not issued yet, then "Archive" such cases, provided no other parameters involved other than those specified above. (2) If discrepancy notice in Form GST ASMT-10 was issued and pending for further proceedings then contact the noticee and request him to furnish a reply in Form GST ASMT-11 through the common portal. If th....
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....section 155 of the Kerala State Goods and Services Tax Act, 2017. (b) For 2018-19, this parameter is not flagged in the back-office system. If any case was proceeded with this parameter, then follow the instructions issued below; if the ITC was availed on or before 20-10-2019 on the strength of invoices/debit notes and ITC availed through the return in Form GSTR-3B is in excess of invoices/debit notes particulars reflected in Form GSTR-2A, then notice for non-compliance of Section 16(2)(c) of the KSGST Act, 2017 shall be issued. The recipient has to prove the eligibility of ITC as per section 155 of the KSGST Act, 2017. (c) In the aforementioned cases, if the missing invoices/debit notes were later on added to Form GSTR-2A, then the recipient is eligible for ITC. (2)(a) For 2017-18, if the ITC was availed during the extended time i.e.; 26-10-2018 to 23-4-2019 on the strength of invoices/debit notes, then the ITC shall be eligible only to the extent of invoices/debit notes reflected in Form GSTR-2A on or before 30-4-2019. (b) For 2019-20, if the ITC was availed on or before 20-10-2020 on the strength of invoices/debit notes, th....
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....ill be updated and locked in accordance with Section 37(3) of the KSGST Act, 2017. (For 2017-18, TABLE 8A was updated and locked on 1-5-2019) However, Form GSTR-2A captures the figures from the invoices saved in Form GSTR-1, from the submitted status of Form GSTR-1 and also from the filed Form GSTR-1. As such, there may be a chance for difference in the figures auto populated in Form GSTR-2A when compared with figures reflected in Table 8A of the Form GSTR-9. (3) The negative figure reflected in Table 8D of the Form GSTR-9 means the respective suppliers had neither declared the invoices nor filed Form GSTR-1 within due time as specified in Section 37(3) of the KSGST Act, 2017 to the extent of negative figure reflected. That means the suppliers did not declare the said transactions and had not actually paid the output tax to the Government within the due date. As per section 16(2)(c) of the KSGST Act, 2017, the recipient is eligible to take credit if the supplier paid the tax to the Government within the due time. Hence notice shall be issued in such cases for non-compliance of Section 16(2)(c) of the KSGST Act, 2017 read with Section 155 of ....
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....credited to the Electronic Credit Ledger in full in the month of inward supply made and the proportionate ITC, of the said capital goods, not related to the taxable supply/non business purpose has to be reversed under Rule 43 of KSGST Rules, 2017. Such taxable persons are required to reverse the proportionate ITC of 1/60 of the tax involved on the said capital goods in the ratio of taxable/exempt and business/ non-business supply for the succeeding 60 months. This parameter was flagged in the back office only for 2017-18 on the basis of Form GSTR-9 filed by the taxpayers. (2) Notice can be issued in such cases where discrepancy notice in Form GST ASMT-10 or intimation in Part A of Form GST DRC-01A was issued and pending for further proceedings. For verification and accurate calculation under this parameter, the proper officer can call for the related documents from the taxpayer by issuing a letter. The proper officer can issue summons u/s. 70 of the KSGST Act, 2017 to call for such related documents, if the dealer failed to respond. IV. Instructions/guidelines on outward supply related risk parameters. (1) GSTR-1 v. GSTR-3B mis....