Tax officers must give reasonable time to business to explain reasons for mismatches in turnover reported in the sales return GSTR-1 and tax payment form 3B before initiating recovery action for short payment or non-payment of taxes.
So far, under the goods and services tax law, show-cause notices were first issued and then a recovery process was initiated in such cases of mismatch in GSTR-1 and GSTR-3B.
Source: NDTV
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