Draft Letter u/s 73(6) of CGST Act for waiver of show cause notice to Commissioner

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

GOODS AND SERVICES TAX AUDIT MANUAL 2019

As per section 73 ( 6) of CGST act ” The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder.”

ANNEXURE – GSTAM- X

DRAFT OF THE LETTER TO BE WRITTEN BY THE REGISTERED PERSON UNDER SECTION 73(6) OF THE CGST ACT, 2017,

To,
The Commissioner
GST Audit Commissionerate

Sir,

Subject: Letter given for waiver of show cause notice in terms of Section 73(5) of the CGST Act, 2017– reg.

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I / We M/s _________________________, address  __________________________ falling under the jurisdiction of Range _______________ and Division ___________ do hereby state and request as under:-

a) As per the provisions of Section 73(5) of the CGST Act, 2017, where any GST has not been levied or paid or has been short levied or short paid or erroneously refunded, the person, chargeable with the GST , may pay the amount of such duty before service of notice on him under sub section (1) of Section 73 and inform the GST officer in writing in terms of sub section (5) of section 73 , who, on receipt of such information shall not serve any notice in respect of the amount so paid;

b) During the course of verification of our records / returns, by the Audit team from the office of Audit Commissionerate ___________, it is observed that there is a short payment / non levy / non – payment of GST / wrong availment of ITC on account of reasons mentioned as per the Annexure enclosed hereto. We have agreed to the points raised during verification / scrutiny and have paid the said amounts of duty and / or reversed the ITC of Rs. ________ vide PMT-06 Challan No. ________ / ITC credit Register Entry No. _______ dated ________. We have also discharged the applicable interest liability.

4. In terms of the provisions of Section 73(6) of the CGST Act, 2017, we request that the demand show cause notice may not be issued to us in this case and no penalty may be imposed on us as the above short levy / short payment / non levy / non-payment / wrong availment of ITC are not intentional on our part.

5. We request that the above issues may be treated as closed with this letter since we have complied with the provisions of the GST law. It is hereby confirmed that this amount is paid voluntarily and no appeal will be filed against such payment or we will not claim any refund in future.

Yours faithfully

Date: _________

Place: _________

Signature CEO/Director /Authorised Signatory

(Name & Designation)

M/s ____________________________