Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110018, by SLA Consultants India, New Delhi
Jun 24th, 2025 at 10:03 Events Delhi 4 views Reference: 1201
Location: Delhi
Price: Free Negotiable
Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B
What is a GST Scrutiny Notice?
A GST scrutiny notice is issued by tax authorities when discrepancies or mismatches are found between the details reported in your GST returns—primarily GSTR-1 (outward supplies) and GSTR-3B (summary return). The scrutiny is conducted under Section 61 of the CGST Act, empowering officers to examine filed returns for inconsistencies.
Why Are Scrutiny Notices Issued?
Common triggers for scrutiny notices include:
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Mismatch in Sales Figures: If the sales reported in GSTR-1 do not match those in GSTR-3B. For example, if GSTR-1 reports sales of 10 lakh but GSTR-3B shows only 8 lakh, a notice is likely.
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Input Tax Credit (ITC) Discrepancies: If the ITC claimed in GSTR-3B exceeds what is reflected in GSTR-2B.
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Late or Non-filing: Delayed filing or non-filing of returns also attracts scrutiny.
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Short Payment or Non-payment: If the tax paid is less than the liability shown in returns.
Process of Scrutiny and Responding to Notices
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Notice Issuance (ASMT-10): If discrepancies are detected, the officer issues a scrutiny notice in Form ASMT-10, detailing the differences and seeking an explanation.
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Taxpayer Response (ASMT-11): The taxpayer must respond, explaining the discrepancies or admitting and paying any differential tax with interest. The reply should be submitted within 30 days or as specified in the notice.
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Acceptance or Further Action: If the officer is satisfied with the reply, proceedings are dropped and an order of acceptance (ASMT-12) is issued. Otherwise, further action may include demand notices or penalties.
Consequences of Non-Response
Failure to respond within the stipulated time can lead to penalties, best judgment assessment, or even prosecution.
How to Avoid Scrutiny Notices
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Ensure that the tax liability in GSTR-3B matches the sales reported in GSTR-1.
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Claim ITC only as per GSTR-2B and reconcile regularly.
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File all returns on time and maintain proper documentation.
Practical GST Course in Delhi (110018) by SLA Consultants India
About the Course
SLA Consultants India, based in New Delhi (including the 110018 area), offers a practical GST Training Course in Delhi designed for professionals, accountants, and business owners seeking in-depth, hands-on knowledge of GST compliance and return filing.
Key Features of the Course:
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Comprehensive Curriculum: Covers GST law, return filing (GSTR-1, GSTR-3B, GSTR-9, etc.), ITC reconciliation, e-invoicing, and handling GST notices.
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Practical Training: Focus on real-world scenarios, including how to handle scrutiny notices, respond to ASMT-10, and avoid common mistakes in GST compliance.
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Expert Faculty: Trainers with industry experience provide case studies and practical tips.
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Flexible Learning: Options for classroom and online sessions, suitable for working professionals.
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Placement Support: Assistance with job placement after course completion.
Who Should Enroll?
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Accountants, tax professionals, business owners, and commerce graduates looking to enhance their GST skills and compliance capabilities.
Benefits:
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Gain confidence in filing GST returns accurately.
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Learn to identify and rectify discrepancies before they trigger scrutiny.
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Be prepared to handle GST notices and avoid penalties.
For those in Delhi, particularly in or near the 110018 area, SLA Consultants India provides a practical pathway to mastering GST compliance and managing scrutiny notices effectively.
Summary:
GST scrutiny notices are primarily triggered by mismatches between GSTR-1 and GSTR-3B, ITC discrepancies, and late filings. Responding promptly and accurately is crucial to avoid penalties. SLA Consultants India’s practical GST course in Delhi (110018) equips participants with the skills to file returns correctly, handle notices, and maintain compliance.
SLA Consultants Understanding GST Scrutiny Notices for GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110018, by SLA Consultants India, New Delhi Details with "New Year Offer 2025" with Free SAP FICO Certification are available at the link below:
https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx
https://slaconsultantsdelhi.in/gst-course-training-institute/
GST Training Courses
Module 1 - GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
Module 2 - Income Tax/TDS - By Chartered Accountant (Direct Tax)
Module 4 - Banking and Finance Instruments - By Chartered Accountant
Module 5 - Customs / Import and Export Procedures - By Chartered Accountant
Contact Us:
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