TaxTMI 
TaxTMI 
TaxTMI 
Can I get some assumptions from GSTR3B
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....an I get some assumptions from GSTR3B<br> Query (Issue) Started By: - Dinesh kumar Dated:- 6-9-2025 Last Reply Date:- 8-9-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>By seeing GSTR 3B....
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...., can you say there is some fraudulent or misuse of ITC OR ITS WORNG ? Is it necessary to show all export into zero rated columns and supply to SEZ OR EOU UNIT IN DEEMED EXPORTS? Reply By Sadanand Bu....
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....lbule: The Reply: From GSTR-3B alone, one cannot assume fraudulent or wrong availment of ITC unless supported by detailed verification of invoices, books of accounts, and other returns like GSTR-1. ....
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....However, for compliance, all exports must be reported under the 'zero-rated supply' column. Supplies to SEZ units/developers are also to be shown as zero-rated supplies, while supplies to EOU are trea....
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....ted as deemed exports and should be declared accordingly." Reply By Ganeshan Kalyani: The Reply: May be from quantum of ITC claimed in comparison with the outward supply turnover one can assume the ....
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....variance is not in normal range. In pre-GST time, one officer had compared the sales with purchases and derived percentage and enquired about the detail purchases. Reply By Shilpi Jain: The Reply: G....
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....eneric scenario cannot be answered. Anything specific? Data analytics would be an important tool in this regard. If not merely looking at 3B alleging would be incorrect. SEZ to be reported in B2B as....
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.... supply to SEZ with/without payment of tax.<br> Discussion Forum - Knowledge Sharing ....