Punjab GST Act
DRAFT OF THE notice TO BE WRITTEN BY THE AUDITEE UNDER SECTION 73(6) OF THE PGST ACT, 2017,
To,
The Assistant Commissioner
GST Audit wing
Sir, Subject: notice given for waiver of show cause notice in terms of Section 73(5) of the PGST Act, 2017– reg.
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 PGST 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 subsection(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 wing , 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.
c) In terms of the provisions of Section 73(6) of the PGST Act, 2017, we request that 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.
d) We request that the above issues may be treated as closed with this notice since we have complied with the provisions of the GST law. It is here by confirmed that this amount is paid voluntarily, and no appeal will be filed against such payment or we will not claim any refund infuture..
Your faithfully
Date:
Place: Signature CEO / Director / Authorised Signatory (Name & Designation)