GOVERNMENT OF TELANGANA

COMMERCIAL TAXES DEPARTMENT

Forwarding note on Legacy Arrears

Ref. No: 36940126166/CFN/20-21 Date : 19-02-2021

To
Name : M/s. NATIONAL FERTILIZERS LTD
TIN : 36940126166
Address : 12-7-20/51, NULL, Above Munnalal Transport Co., Moosapet,
NULL, Hyderabad, 36, 500018

This is to inform that during scrutiny of the GSTR return for the respective tax periods, the following discrepancies have been notice:-

F.Y.: 2017-18 / 2018-19 / 2019-20/ 2020-21

S.No. Item Tax Period SGST CGST IGST Total
1 2 3 4a 4b 4c 5
1 GSTR-09 Jul,2017 - Mar,2018 687246 687246 0 1374492
2 R1 Vs 3B Apr,2018 - Mar,2019 22458 22458 0 44916
3 R1 Vs 3B Apr,2020 - Dec,2020 93150 93150 0 186300
Total 802854 802854 0 1605708

Net tax payable as per GST act is 1605708

Separate notices for each item along with details are mailed to you.

Name : K VENKATESWARLU
Designation : Assistant Commissioner(State Tax)
 GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT

To
GSTIN : 36AAACN0189N1Z5
Name : NATIONAL FERTILIZERS LTD
Address : 12-7-20/51, NULL, Above Munnalal Transport Co., Moosapet,
NULL, Hyderabad, 36, 500018

Additional Tax payable on account of GSTR-09

Calculation of tax payable on account of filing GSTR 9
T.O. CGST SGST IGST Cess
S. No. Item Part Row No Total Tax
Column No A Column No B Column No C Column No D Column No E
1 2 3 4 5 6 7 8 9 10
1 Taxable supplies II 4N 321479337 8036983 8036983 0 0 16073967
2 Increase by Amendments V 10 0 0 0 0 0 0
3 Deemed Supply VI 16B 0 0 0 0 0 0
4 Unreturned Goods VI 16C 0 0 0 0 0 0
5 Pending Demands VI 15G - 0 0 0 0 0
ITC to be recovered on account of excess
6 III 8D - 687250 687250 0 0 1374499
claim over 2A (only if –ve)
ITC to be recovered on account of excess
7 III 8I - 0 0 0 0 0
claim of IGST on Import (only if –ve)
III (6O,6A), Total
ITC to be recovered on account of Excess
column of Tran 1 6O-[6A+ Tran1
8 claimed in GSTR 3B than GSTR 9 (only if – - 0 0 0 0 0
and Tran 2 returns +Tran2]
ve)
III (7I,7E),Total of
ITC to be recovered on account of Excess July 2017 to March [7I-7E]-[Total of
9 Reversals in GSTR-09 as compared to 3B 2018 4(b)(1) and 4(B)(1) and 4(B)(2) - 0 0 0 0 0
(only if +ve) 4(b)(2) of GSTR 3B in GSTR 3B]

10a Total excess ITC ( sum of 6 to 9) - - - 687250 687250 0 0 1374499

10b ITC claimed in 6A + 6N of GSTR 9 - - - 1665765 1523213 15005926 0 18194904
ITC to be recovered ( 10a or 10b, whichever
10c - - 0 687250 687250 0 0 1374499
is less)
11a Gross liability (Sum of 1 to 5 + 10c) - - 321479337 8724233 8724233 0 0 17448466
11b Tran1 – CCF in VAT 200 return for June,17 - - 0 - 0 - - 0
11c Total liability (sum of 11a+11b) - - 321479337 8724233 8724233 0 0 17448466
12 Less: Decrease by Amendments V 11 0 0 0 0 0 0
Increase in liability because of diff. in
liability on outward supplies between R1 &
12a - - 13 0 0 0 0 1
R9 = GSTR1 - (1+2-12) col. of the above
(only if tax values are positive)
13 Net Liability = 11c+12a-12 - - 321479350 8724233 8724233 0 0 17448467
14 Paid in Cash in Returns IV 9 - 41122 812603 0 0 853725
15 Paid through ITC IV 9 - 7995865 7224384 0 0 15220249
16 Differential tax paid on Amendments V 14 - 0 0 0 0 0
 T.O. CGST SGST IGST Cess
S. No. Item Part Row No Total Tax
Column No A Column No B Column No C Column No D Column No E
1 2 3 4 5 6 7 8 9 10
17 Total Payment (Sum of 14 to 16) - - 0 8036987 8036987 0 0 16073974
18 Payable on account of GSTR 9 (13-17) if +ve - - 321479350 687246 687246 0 0 1374493

Explanation for tax payable on account of GSTR-9:

. The additional tax payable on account of GSTR-9 for the period July 2017 to March 2018 is arrived based on the Annual return (GSTR-9), GSTR-3B, GSTR-1 etc filed by the Tax

.
Payers (TP’s) for the period.
The tax payable on account of GSTR-9 can be due to declaration of turnovers in GSTR-9, which were not declared earlier in GSTR-3B/GSTR-1 or due to excess claim of Input
Tax Credit in GSTR -3B vis a vis ITC claimed in GSTR-9.
. Tran 1 and Tran 2 credits (Transitional credits) are captured from Tran-1 and Tran-2 return only , Any TP who has not filed Tran 1 and Tran 2 returns however has declared

.
the relevant credit in GSTR -9, the same is not considered.
In cases where the TP has declared excess Input Tax Credit in GSTR 3B returns and has rectified now in GSTR-9, the excess availed Input Tax Credit is added to tax liability.

. In cases where the TP has failed to reverse the Input tax credit in GSTR 3B but reversed the same in GSTR 9, the excess credit claimed earlier is added to the tax liability.

. The tax payable on account of GSTR-9 is arrived as below:

Tax payable on account of GSTR-9 = Net tax liability declared in GSTR 9 (+) Total excess ITC claimed (+) Under declared tax in GSTR 9 compared to GSTR 1 (–) Total tax
paid ( by cash and ITC)

HEAD SUM OF
Net tax liability Taxable supplies (Table No.4N)
declared in GSTR - 9 Increase by amendments (Table No. 10) (-) Decreased by amendments (Table No. 11)
Deemed Supply(Table No.16B)
Unreturned goods(Table No.16C)
Pending Demands(Table No.15G)
Total excess ITC ITC to be recovered on account of excess claim over 2A (Table No.8D)
claimed, to be ITC to be recovered on account of excess claim of IGST on import (Table No.8I)
recovered
ITC to be recovered on account of excess claim in GSTR 3B than GSTR 9 (Table No.6O-[ Table No.6A+Tran1+Tran2])
ITC to be recovered on account of excess reversals in GSTR 9 than GSTR 3B ([Table No.7I- Table No.7E]-(Total of 4(B)(1) and 4(B)(2) of GSTR 3B]
Excess claim of Tran 1 credit
Under declared tax If the Tax Payer has declared less liability in GSTR 9 compared to GSTR-1; the same is added to total liability to arrive at net liability.
in GSTR 9 compared
to GSTR 1

Total tax paid Tax paid in cash (Table No.9)

Tax paid by adjustment of Input Tax Credit (Table No.9)
Differential tax paid on Amendments (Table No.14).

* Table Number mentioned is the Table Number in GSTR-9.

Signature :
Name : K VENKATESWARLU
Designation : Assistant Commissioner(State Tax)
 GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT

To
GSTIN : 36AAACN0189N1Z5
Name : NATIONAL FERTILIZERS LTD
Address : 12-7-20/51, NULL, Above Munnalal Transport Co., Moosapet,
NULL, Hyderabad, 36, 500018

R1 Vs 3B for Apr,2018 - Mar,2019

Examination of returns filed by you has revealed that, the value of taxable supplies is greater in GSTR -1 than the outward supply values declared in
GSTR 3B. The month wise details are as follows :

Details of R1 Vs 3B (F.Y. : Apr,2018 - Mar,2019 )

Liability in R1 Liability in 3B Difference
S.No. Month
SGST CGST IGST SGST CGST IGST SGST CGST IGST
1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c
1 Apr, 2018 362791 362791 0 362792 362792 0 -1 -1 0

2 May, 2018 0 0 0 75 75 0 -75 -75 0

3 Jun, 2018 1880166 1880166 0 1885564 1885564 0 -5398 -5398 0

4 Jul, 2018 577421 577421 0 582611 582611 0 -5190 -5190 0

5 Aug, 2018 3009467 3009467 0 3019190 3019190 0 -9723 -9723 0

6 Sep, 2018 1187165 1187165 0 1171608 1171608 0 15556 15556 0

7 Oct, 2018 1518190 1518190 0 1521293 1521293 0 -3103 -3103 0

8 Nov, 2018 770571 770571 0 770780 770780 0 -209 -209 0

9 Dec, 2018 1513719 1513719 0 1512558 1512558 0 1161 1161 0

10 Jan, 2019 2038072 2038072 0 2046725 2046725 0 -8653 -8653 0

11 Feb, 2019 1654670 1654670 0 1611156 1611156 0 43514 43514 0

12 Mar, 2019 3391893 3391893 0 3397314 3397314 0 -5421 -5421 0

Total 17904125 17904125 0 17881666 17881666 0 22458 22458 0

SGST Tax = (SGST Liability in R1 - SGST Liability in 3B - DRC03 amount as per record)

= 17904125 - 17881666 - 0

= 22458

Signature :
Name : K VENKATESWARLU
Designation : Assistant Commissioner(State Tax)
 GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT

To
GSTIN : 36AAACN0189N1Z5
Name : NATIONAL FERTILIZERS LTD
Address : 12-7-20/51, NULL, Above Munnalal Transport Co., Moosapet,
NULL, Hyderabad, 36, 500018

R1 Vs 3B for Apr,2020 - Dec,2020

Examination of returns filed by you has revealed that, the value of taxable supplies is greater in GSTR -1 than the outward supply values declared in
GSTR 3B. The month wise details are as follows :

Details of R1 Vs 3B (F.Y. : Apr,2020 - Dec,2020 )

Liability in R1 Liability in 3B Difference
S.No. Month
SGST CGST IGST SGST CGST IGST SGST CGST IGST
1 2 3a 3b 3c 4a 4b 4c 5a 5b 5c
1 Apr, 2020 1953505 1953505 0 1892070 1892070 0 61435 61435 0

2 May, 2020 3370207 3370207 0 3407443 3407443 0 -37237 -37237 0

3 Jun, 2020 3890487 3890487 0 3892744 3892744 0 -2257 -2257 0

4 Jul, 2020 6320739 6320739 0 6320739 6320739 0 0 0 0

5 Aug, 2020 3847356 3847356 0 3803663 3803663 0 43693 43693 0

6 Sep, 2020 1348062 1348062 0 1348058 1348058 0 4 4 0

7 Oct, 2020 7798013 7798013 0 7798013 7798013 0 0 0 0

8 Nov, 2020 3139021 3139021 0 3139021 3139021 0 0 0 0

9 Dec, 2020 3234827 3234827 0 3207315 3207315 0 27512 27512 0

Total 34902216 34902216 0 34809066 34809066 0 93150 93150 0

SGST Tax = (SGST Liability in R1 - SGST Liability in 3B - DRC03 amount as per record)

= 34902216 - 34809066 - 0

= 93150

Signature :
Name : K VENKATESWARLU
Designation : Assistant Commissioner(State Tax)