Delhi GST important instructions for scrutiny of GST Returns for FY 2017-2018.

Delhi GST Department issued important Instructions on 31st Oct 2023 for scrutiny of GST Returns for the FY 2017-2018.

1. Proper Officers have issued show cause notices (SCNs) for the year 2017-18. Sub-section (8) of Section 73 of Delhi Goods and Service Tax Act, 2017 provides a time period of 30 days for the taxpayers to file a reply/representation in response to said SCN. Further, Sub-section (4) of Section 75 of the DGST Act states that a personal hearing must be given before passing any adverse order.

2. It has been observed that in some cases SCNS have been issued fixing date of personal hearing before the expiry of 30 days. It is hereby clarified that personal hearings before filing any written reply/representation would not serve any useful purpose.

3. Also, in some cases, SCNs have been issued pointing out discrepancies on which notices in FORM GST ASMT-10 were already issued earlier and proceedings had also been completed by issuing information in Form GST ASMT-12 and in cases where audit proceeding has been completed. Hence, it would not be appropriate to adjudicate issues that have already been decided/dropped under Section 61 of the DGST Act or stand settled in audit proceedings.

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Scrutiny of Returns

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