GST Notice Reply
- No Hidden Charges
- Lowest Price Guarantee
- Quick and Hassle - Free Process
- Free Expert Assistance for Lifetime
Get Free Consultation
Cancellation of GST Registration?
GST Notice Reply
If the determination of assessee goes wrong i.e. assessee has short paid any taxes or not paid any taxes or has wrong availed and utilized any input tax credit or has erroneously been refunded, then, under such circumstances demand would be raised by the GST officials by way of issuing GST notices – to be called as Show cause notices under taxation parlance.
What is a show cause GST notice?
Show cause notice is the first stage in any investigation in tax laws. In Goods and Services Tax Act, show cause notice is to be issued before any penalty is levied or demand is raised. SCN is also required to be issued while taking action for payment of Goods and Services tax collected from any person which has not been deposited with the Central Government.
When does a GST notice served on a tax payer?
GST notice shall be served on a tax payer depending upon the motivation of the tax payer in evading taxes.
- Case I: No Fraud – And the motivation was not to evade taxes: This section applies to non-fraud cases wherein
Tax is unpaid/short paid by the tax payer or,
Refund is wrongly made by him or where,
Input tax credit has been wrongly availed/utilized
The proper officer (i.e., GST authorities) will serve a show cause GST notice on the taxpayer. The tax payer will then be required to pay the amount due, along with interest and penalty. - Case II : Fraud – With the intention to evade taxes : This section applies to cases when there is reason for occurrence of fraud/ or involves any willful misstatement or suppression of facts and the intention was clearly to evade taxes where as a result of which:
Tax is unpaid/short paid by the tax payer or,
Refund is wrongly made by him or where,
Input tax credit has been wrongly availed/utilized
GST notice Reply letter format: Form – GST CMP 06
GSTIN
2. Show cause notice Reference no. and Date
3. Legal name
4. Trade name, if any
5. Address of the Principal Place of Business
6. Reply to the notice (Content)
7. List of documents uploaded (Enclosures)
8. Verification : I _________________________________ hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
9. Signature of the Authorized Signatory
10. Date and Place
- Note 1: The reply should not be more than 500 characters. If it is more than 500 characters, then it should be uploaded separately.
- Note 2: Supporting documents, if any, may be uploaded in PDF format.
Why Taxvilla
Complete Digital
Free Expert Assistance
Best Price Guarantee
4.9/5 Google Rating
Money Back Guarantee
