GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand
GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »