The Maharashtra Government has issued Guidelines with respect to scrutiny parameters, system, or data-related issues faced during return scrutiny under GST.
The guidelines state that the return is a very important aspect of taxpayers’ compliance under GST Act(s), which is the base for the Department to keep track over tax payment, Input Tax Credit availed and Input Tax Credit passed on. To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s).
However, a number of technical as well as system-related difficulties, which are faced by field officers while undertaking return scrutiny, have been reported.
These difficulties/doubts can be categorised as related to scrutiny parameters and system or data related and technical. In order to ensure uniformity in the conduct of return scrutiny all over the State and to further clarify the doubts of field officers, the guidelines are issued.
The first issue on which guideline has been issued is in regard to the treatment of differences between the claim of ITC on account of IGST paid on import of goods vis-a-vis actual IGST paid while import of goods. In this regard following guideline has been given:
The importer of goods is required to pay applicable IGST while filing a bill of entry along with Import Duty. The field to report the GSTIN of the importer was also provided in the bill of entry. However, in the initial phase of the GST system, many importers have not reported their GSTIN in the bill of entries, therefore information of IGST paid on such import might have not been transmitted to GSTN. Department had used the information from GSTN BIFA for generating this parameter. In view of this proper officers are advised to obtain the list of all bill of entries of which ITC on import of goods was claimed in GSTR-3B, download the GSTR-2A / 2B for the period under scrutiny and match it with details of the bill of entries appearing in Part D of GSTR-2A / 2B of the corresponding period, separate out the bill of entries not appearing in the list of GSTR-2A / 2B and verify those bill of entries on ICEGATE portal.
It shall be kept in mind that in GSTR 2A 2B separate tables with respect to overseas import and import from SEZ are available. Hence, separate lists may be obtained in this regard or may be separated by the officer before differences comparison. On account, The transactions that are verified on the ICEGATE portal may be allowed subject to the verification of those which are really in excess of what is appearing Part D of GSTR-2A/2B and their place of import is in the State of Maharashtra.
The guidelines also cover the following issues:
- Mismatch of ITC on IGST due to import by courier.
- Excess claim of ITC on account of IGST paid on import of goods in GSTR-3B / 9 vis-a-vis actual payment where bill of entry data has not been provided.
- Excess ISD credit as reflected in GSTR 2A.
- Tax head wise differences required for issue of notices.
- Date upto which interest is to be computed.
- Calculation of transaction wise interest in absence of transaction wise details.
- Date for purpose of time barring of ITC.
- Verification of reconciliation of ITC (Table 8 of GSTR-9).
- Verification of compliance of reverse charge mechanism.
READ / DOWNLOAD GUIDELINES
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