ITC Mismatch Notice and Scrutiny of GST Returns

By | June 2, 2019
(Last Updated On: June 2, 2019)

Scrutiny of GST Returns and ITC Mismatch Notice रिटर्न्स की चेकिंग होने पर ऐसे देना होगा जवाब

Does a taxpayer get any intimation about the notice or order issued to him?

Taxpayer will get intimation of issue of all notices and orders issued to him/her though SMS and e-mail.

By when can a taxpayer reply to notice issued to them?

The taxpayer need to reply within 30 days from the date of service of notice issued u/s 61 to furnish explanation or request for extension.

Can I ask for personal hearing while replying to notice issued for Scrutiny of Returns?

No, you cannot ask for personal hearing while replying to notice issued for Scrutiny of Returns.

What are the various statuses for Scrutiny of Returns?

Various statuses for Scrutiny of Returns updated automatically by GST Portal are:

1. Pending for Action by tax officer: Status of ARN of return under work item of A/A for scrutiny

2. Closed: On removing the item from ‘List of Return under Scrutiny’

3. Pending for reply by taxpayer: Status of ARN/ Case id and RFN upon issue of notice

4. Reply furnished; Pending for order by tax officer: Status of ARN/ Case id and RFN upon submission of reply

5. Reply not furnished, pending for order: Status of ARN/ Case id and RFN, if person does not attend PH/ furnish explanation on date specified in SCN or Extended date

6. Order for dropping proceedings issued: Status of ARN/ Case id and RFN upon dropping the proceedings

7. Recommended for action u/s 73: Status of ARN/ Case id upon initiating proceedings u/s 73 for Determination of Tax

8. Recommended for action u/s 74: Status of ARN/ Case id upon initiating proceedings u/s 74 for Determination of Tax

9. Recommended for Audit u/s 65: Status of ARN/ Case id upon recommended the case to Audit

10Recommended for Special Audit u/s 66: Status of ARN/ Case id upon recommended the case to Special Audit

11. Recommended for Survey/ Inspection u/s 67: Status of ARN/ Case id upon Recommended the case under Enforcement

12. Pending for order by tax officer: Status of ARN/ Case id and RFN, in case, no reply submitted against notice within time specified or extended time

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