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    1) The proprietor of Jainish Glass Trading writes in response to a show cause notice alleging under declaration of output tax and excess claim of input tax credit. 2) For the output tax, an oversight occurred when filing GSTR-3B where purchase returns were considered an addition rather than reduction to output tax. Documents are provided to substantiate this. 3) For the input tax credit claim, most of the difference is due to the purchase return issue. The remaining amount has been paid through Form DRC-03. Supporting documents are attached. 4) The proprietor requests the notice be dropped as all liabilities have been settled.

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    1) The proprietor of Jainish Glass Trading writes in response to a show cause notice alleging under declaration of output tax and excess claim of input tax credit. 2) For the output tax, an oversight occurred when filing GSTR-3B where purchase returns were considered an addition rather than reduction to output tax. Documents are provided to substantiate this. 3) For the input tax credit claim, most of the difference is due to the purchase return issue. The remaining amount has been paid through Form DRC-03. Supporting documents are attached. 4) The proprietor requests the notice be dropped as all liabilities have been settled.

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    1) The proprietor of Jainish Glass Trading writes in response to a show cause notice alleging under declaration of output tax and excess claim of input tax credit. 2) For the output tax, an oversight occurred when filing GSTR-3B where purchase returns were considered an addition rather than reduction to output tax. Documents are provided to substantiate this. 3) For the input tax credit claim, most of the difference is due to the purchase return issue. The remaining amount has been paid through Form DRC-03. Supporting documents are attached. 4) The proprietor requests the notice be dropped as all liabilities have been settled.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    14 views2 pages

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    JAINISH007
    1) The proprietor of Jainish Glass Trading writes in response to a show cause notice alleging under declaration of output tax and excess claim of input tax credit. 2) For the output tax, an oversight occurred when filing GSTR-3B where purchase returns were considered an addition rather than reduction to output tax. Documents are provided to substantiate this. 3) For the input tax credit claim, most of the difference is due to the purchase return issue. The remaining amount has been paid through Form DRC-03. Supporting documents are attached. 4) The proprietor requests the notice be dropped as all liabilities have been settled.

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    lp .

    l-'
    -Il

    Dhandha, Savgadh, Himatnagar, Sabarkantha, Gularat-383001

    Jainish Glass Trading


    Hemraj Shambhubhai Sharma
    Proprietor

    To,
    Babubhai Nanjibhai Bajat
    State Tax Officer
    Ghatak 26 (Him):Range - 7:Division -3:Gujarat

    Subject: Response to Show Cause Notice - Reference No.2D24L2230896258, dated 27th


    December, 2023

    Respected Sir,

    I trust this letter finds you in good health. I am writing in reference to the Show Cause Notice
    dated 27th December, 2023 with Reference No. 2D2412230896258, which pertains to
    allegations of Under Declaration of Output Tax and Excess Claim of lnput lax Credit (lTC). I

    have thoroughly reviewed the notice and would like to address each claim individually for your
    consideration.

    1. Under Declaration of Output Tax:

    I understand from the notice that the Output Tax Liability declared in GSTR-O9 is reportedly
    lower than that declared in GSTR-O1. I would like to provide clarification that the Output Tax
    Liability declared in GSTR-0l encompasses entries related to Credit Notes. Regrettably, during
    the filing of GSTR-38, an oversight occurred wherein all Purchase Returns were considered as
    an additron to the Output Tax Liability rather than a reduction in ITC claimed. Therefore, while
    filing GSTR-09, we have reduced the overall Output Tax Liability pertaining to Purchase
    Returns, and consequently, the ITC claim has also been reduced. This discrepancy was
    identified post the conclusion of the Financial Year.

    To substantiate this claim, I am enclosing the following documents:

    a) Comparison of Output Tax Liability As per Books, As Per GSTR-09, and As Per GSTR-38

    b) Annual GSTR-38

    c)GSTR-09

    d) Financial Statements Certified by Chartered Accountant

    e) List of Purchase Returns in Output Tax Liability

    2. Excess Claim of ITC:

    It has come to my attention that there are allegations of an Excess Claim of lTC. I would like to
    clarify that the significant portion of this difference is attributed to the issue concerning
    Purchase Returns, as discussed earlier. The remaining balance has been duly rectified, and the
    corresponding amount has been remitted through the filing of Form DRC-03.

    GLASS
    TRADING
    u"''lr' !'-
    - "..,I.IISH
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    j ii;i l,,l i1. X,J i,,, .,,'!),
    "r,
    t);)a: i l ;,*#
    Dhandha, Savgadh, Himatnagar, Sabarkantha, cujarat-383OOl

    ln support of this, I am attaching the following documents:

    a) working regarding ITC as per column 8A of GSTR-o9 and ITC


    claimed in GSTR-3B, and paid
    by DRC-03

    b) DRC-03 filed on 28th Septem ber 2O2Oand 24th January 2024

    considering the above, it is evident that there is no outstanding liability


    after the amounts
    settled through DRC-03' I kindly request your favourable consideration
    of the presented facts
    and seek your understanding in dropping the proceedings against us.

    Thank you for your attention to this matter. I am at your disposal


    for any further information
    or clarification that may be required.

    Yours Truly,
    Hemraj Shambhubhai Sharma

    JAINISH GLASS TRADING

    PNOPRIETOR

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