Scrutiny of GST Returns for the FY 2017-18-reg.

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....7-18-reg. 1. With reference to above mentioned subject, Proper Officers have issued show cause notices (SCNs) for the year 2017-18. Sub-section (8) of Section 73 of Delhi Goods and Service Tax Act, 2017 (hereinafter referred to as "DGST Act" in short) provides a time period of 30 days for the taxpayers to file a reply/representation in response to said SCN. Further, Sub-section (4) of Section 7....

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....s. 4. In this regard, the following clarifications are issued for compliance by all concerned :- I. Cases where notices have been issued even after completion of audit proceedings, SCNs need to be withdrawn after following the required course of action on audit report. II. Cases where notices have been issued after completion of scrutiny of return proceedings, SCNs need to be ....

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....er the expiry of period of 30 days, as the case may be. Moreover, before passing any adverse order, a personal hearing must be given to taxpayer in terms of Section 75(4). VI. Proper Officer shall also duly record/document the proceedings of personal hearing. VII. In cases where it comes/has been brought to the knowledge of Proper Officer that the notice is required to be withdra....