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The receipt of a notice from the tax departments usually induces anxiety in the minds of the taxpayers. However, the easy-to-use common portal can put their minds at ease. Let us look at what is the procedure followed when the following notices are issued:
2. GSTR-3B information as per Section 16(4) of the CGST Act, 2017.
The following are the reasons for the issue of the notices:
The time limit for claiming ITC on a particular invoice is either of the following:
In response to the notice, the applicable interest on the late payment of tax should be discharged. For the ineligible ITC notices, the ITC must be reversed by paying the equivalent tax amount along with the applicable interest. The following steps may be followed:
Step 1: Log in to the GST common portal with your credentials.
Step 2: Go to Services > User Services > My Applications.
Step 3: Select ‘Intimation of Voluntary Payment – DRC-03’ and click on ‘New Application’. Note that the draft of this application will only be available for 15 days after which it will be purged from the system.
Step 4: Since these notices have arrived without any SCN numbers, under ‘Cause of payment’, select ‘Voluntary’.
Step 5: Select the section number as applicable.
Step 6: The ‘Financial year’ and ‘From’ and ‘To’ dates should be filled corresponding to the relevant tax period for which payment is to be made.
Step 7: Calculate and enter the details of the payment of tax, interest, penalty, etc.
Step 8: A challan is created with the amounts entered. The amount available in the electronic cash ledger or electronic credit ledger is shown and the same can be used to set off the tax liability. The balance amount can be paid in cash. Note: It should be noted that interest and penality amount should be paid through electronic cash ledger only.
Step 9: Check the verification checkbox and select the name of the authorised signatory and click on ‘Create Challan’.
Step 10: The relevant steps for payment can be followed based on the mode of payment. The draft statement of Form GST DRC-03 will be made available for download.
Step 11: Verify the details present, check the verification checkbox, select the name of the authorised signatory and click on ‘File’.
A confirmation message will be displayed followed with the option to either file with DSC or file with EVC. You can select whichever applicable. A success message with the ARN will be displayed.