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DRC-01 show cause notice
Uploaded 24 Sep 2026, 3 pages
- Received
- Extracted
- Drafting
- Draft ready
- Filed
Page 2 of 3
Form GST DRC-01
Summary of show cause notice
On scrutiny of returns for FY 2023-24, it is observed that the taxpayer has availed ITC in GSTR-3B in excess of the credit reflected in GSTR-2B.
The taxpayer is required to show cause why tax of ₹4,82,190 along with interest under section 50 should not be demanded under section 73.
Extracted facts
- Section
- 73, CGST Act, 2017
- p. 1
- Tax period
- FY 2023-24
- p. 1
- Issue
- ITC claimed in GSTR-3B exceeds GSTR-2B
- p. 2
- Tax demanded
- ₹4,82,190
- p. 2
- Reply due
- 15 Oct 2026
- p. 1
From 1 January 2022, section 16(2)(aa) makes it a condition for ITC that the supplier has furnished the invoice and it is communicated to the recipient in GSTR-2B.1 For 2017-18 and 2018-19, the CBIC allowed a difference between GSTR-3B and GSTR-2A to be supported by a certificate from the supplier or a CA.2
Courts have held that credit should not be reversed from the recipient without first proceeding against the supplier who collected the tax and did not pay it.3
Footnotes
- 1Section 16(2)(aa), CGST Act, 2017SectionText stored
- 2Circular No. 183/15/2022-GST, 27 Dec 2022CircularText stored
- 3Suncraft Energy Pvt Ltd v. Assistant Commissioner, State Tax (Calcutta HC, 2023)Case lawText stored
Bank statement, current account ••4521
September 2026, 5 of 64 rows shown
| Date | Narration | Debit | Credit | Suggested ledger |
|---|---|---|---|---|
| 02 Sep | NEFT SHREE PACKAGING | 1,18,000 | Shree PackagingSimilar transaction | |
| 05 Sep | UPI POWER BILL SEP | 14,320 | Electricity chargesKeyword rule | |
| 07 Sep | NEFT RAJ TRADERS | 2,36,000 | Raj TradersSimilar transaction | |
| 07 Sep | TDS CHALLAN 281 | 42,500 | TDS payablePattern match | |
| 12 Sep | CHQ 004512 | 25,000 | Needs review |
GSTR-2B vs purchase register
August 2026, taxable value in ₹
- Matched
- 38
- Not in books
- 1
- Not in portal
- 1
- Partial
- 1
| Supplier | Invoice | GSTR-2B | Books | Status |
|---|---|---|---|---|
| Kaveri Chemicals | KC/1187 | 3,40,000 | — | Not in books |
| Om Logistics | OL-2291 | — | 56,800 | Not in portal |
| Shree Packaging | SP/0934 | 1,00,000 | 1,10,000 | Partial |
| Nirmal Stationers | NS-78 | 12,400 | 12,400 | Matched |
Rows that need attention are listed first.
October 2026
Due dates for this client, from its registrations
- 7 OctTDS deposit
- 11 OctGSTR-1
- 15 OctTCS return
- 15 OctDRC-01 reply
- 20 OctGSTR-3B
- 31 OctTDS return Q2
- 31 OctITR (audit)
Built so you can check every line.
- Tax demandedp. 2
…tax of ₹4,82,190 along with interest…
Every fact is traced to its page
Amounts, dates, sections and deadlines read from a notice link back to the page of the PDF they came from. Click one and the page opens with it highlighted.
Section 16(2)(aa), CGST ActText stored
A reference with no sourceFlagged
Every citation is checked against stored law
A draft can cite a section, circular or judgment only if its text has been fetched and stored. A reference without a source is flagged, and export waits until you have looked at it.
- DrShree Packaging1,18,000CrBank ••45211,18,000
Balances, ready to post
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- Fri
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