Regarding notices generated under online return scrutiny module

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....351;ुक्त/सहायक आयुक्त/राज्य कर अधिकारी (कर अधिनिर्णयण) राज्य कर, उत्तर प्रदेश। मुख्यालय के परिपत्र संख्या-2223075 दिनांक 29.03.2023 के द्वारा रिटर्न स्क्रूटनी के सम्बन्ध में भारतीय सूचना प्रौद्योगिकी संस्थान (IIIT) के साथ सम&#23....

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....गये प्रमुख बिन्दु/समस्याएं निम्नवत हैं- i. ऐसे करदाता जिनकी बिक्री मात्र कुछ लाखों में है, उन्हें जी0एस0टी0आर0-9 एवं जी0एस0टी0आर0-9सी की बिक्री और देयकर में अन्तर बताकर नोटिस जारी किये जा रहे हैं जबकि दो करोड़ टर्न&#232....

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....#2325;हा जा रहा है। iv. जिन व्यापारियों ने फार्म ट्रान-1 एवं ट्रान-2 को नहीं भरा है, उनसे भी साक्ष्य मांगे जा रहे हैं। फील्ड में कार्यरत कर निर्धारण इकाईयों के कार्य में एकरूपता लाने एवं ऑनलाइन नोटिस के सम्बन्ध में व....

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....the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed. उपरोक्त से स्पष्ट है कि वार्षिक कर विवरणी दाखिल करते समय copy of the audited annual accounts एवं reconciliation statement की प्रति धारा 35(5) के अन्तर्गत दाखिल की जानी थी। वित्त अधिनियम 2021 के प्रावधानों के अन्तर्गत UPGST/CGST अध&#2....

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....;यम 80 निम्नवत था- 80. Annual return.- (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A. (2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in subsection (5) of the said section in FORM GSTR -9B. (3) Every registered person other than those referred to in the proviso to sub- section (5) of section 35, whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GS....

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....2306;क 09.10.2019 एवं इसके समतुल्य राज्य स्तर से जारी अधिसूचना संख्या-1557 दिनांक 15.112019 द्वारा रू0 02 करोड़ से कम आवर्त(Turnover) वाले व्यापारियों के लिए वित्तीय वर्ष 2017-18 एवं 2018-19 हेतु वार्षिक रिटर्न दाखिला करना स्वैच्छिक(Optional) किया गया था। अतः र&#2....

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....0सी0 का कोई दावा नहीं किया गया है,उस स्थिति में धारा 42 एवं धारा 43 की कोई प्रयोज्यता नहीं है तथा उक्त आधार पर कोई आपत्ति नहीं उठायी जानी चाहिए। 2.3 इसी प्रकार ऐसे प्रकरण जहां करदाता द्वारा TRAN-1 एवं TRAN-2 दाखिल नहीं किया गया &#2....

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....r nor has it been filled by them. ii. Taxpayers who were given exemption to pay GSTR 9 are being served notices by stating the difference between the sale and dues announced in GSTR-9 and GSTR-3B. iii. Taxpayers, who have provided only service and have not made any ITC claim, are being asked to be revised to ITC under the provision of Section-42 and Section-43. iv. Evidence is also being sought from traders who have not filled Farm TRAN-1 and TRAN-2. The following instructions are issued to bring uniformity in the work of tax assessment units working in the field and to remove the situation of ambiguity prevailing in relation to online notice- 2. Section 44 of the UPGST/CGST Act has been amended from the effective date of 01.08.2021. The provisions of the earlier enforceable section 44 will be applicable in respect of annual tax returns for the financial years 2017-18, 2018-19 and 2019-20. The provisions of the said section are as follows: 44. Annual Return - (1) Every registered person, another than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable ....