The GST department is sending notices to companies and traders for discrepancies that are in the returns filed by them. These notices are basically pertaining to GSTR 3A and ASMT 10. These are received by taxpayers for non-filing of GST returns in GSTR 1, GSTR 3B, GSTR 4 or GSTR 8. This is issued under Rule 68 of GST Rules. The reply against these notices are to be filed in ASMT 11.

ASMT 10 is the notice of scrutiny for intimating discrepancies in the details of GST returns form that are filed. The following discrepancies can be raised if found in the GST return filed.

• Mismatch in GSTR 3B and GSTR 2A
• Mismatch in GSTR 3B and GSTR 1
• Mismatch in GSTR 1 and ICEGATE
• Mismatch in GSTR 3B and E-Way Bill

It will be imperative to take a look at the following terms:

GSTR 1- This contains the details of outward supplies

GSTR 2- This contains the details of inward supply. roadly, all the inward supplies from registered businesses, including the supplies on which tax needs to be paid on reverse charge are required to be captured at the invoice level to file GSTR 2. "(Currently Filing facility of GSTR-2 is not available on the portal)"

GSTR 2A- This is a tax return generated automatically for each business detailing about the purchases made.

GSTR 3B- This is to be filed by every GST taxpayer

EWay Bill- is an Electronic Way bill for movement of goods. When an e way bill is generated, a unique e way Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

Mismatch in GSTR-3B and GSTR-2A

Discrepancy in inward supply needs to be addressed here. The details of GSTR 2A form is auto generated on the basis of the entries made in GSTR 1. These entries if have any discrepancies will not tally with the details in GSTR 3B. The taxpayers then are delayed the ITC claim. Input Tax Credit should not be stopped on the basis of GSTR 2A and that should be duly allowed if the invoices received comply with the conditions stated u/s 16

Mismatch in GSTR-3B and GSTR 1

This is done by matching discrepancies in GSTR 1. The discrepancies need to be matched amended in terms of payment of interest, or tax or mentioning of some details as the need be.

Mismatch in GSTR-1 and ICEGATE

Discrepancies in the outward supply is mentioned through this. This is meant for exporters. The necessary amendments need to be filed in the ASMT 11. ICEGATE is the national portal of CBIC that provides e-filing services to the trade, cargo services and other trading partners electronically.

Mismatch in GSTR 3B and E-Way Bill

This addresses the discrepancies in outward supply. The outward supply details need to be matched with the e waybill. The major problem is the availability of the e waybill which is available only for a few days.