BHUPESH KHURPIA & ASSOCIATES

ADVOCATES & TAX CONSULTANTS

Office: S1, Purshottam Eastend
Plot No. R-28, Zone-II, Mob: 9826222464, 9039891749
MP Nagar, Bhopal -462016 E-mail: khurpia.associates@gmail.com

To 26.03.2024
XXXXXXXXXXX,
XXXXXXXXXXX,
[Place], 123456
Ref: Show Cause Notice having reference no. XXXXXXXXXX dated XXth
December 2023.

Subject: Reply to the show cause notice in the matter of M/s. XXXXXXXXXXX
for the F.Y. 2018-19
Sir,
At the outset we would humbly like to submit that Mr. XXXXXXXXXXX is
performing business in the name of M/s XXXXXXXXXXX (GSTIN:
XXXXXXXXXXX) (hereinafter referred to as the Noticee). M/s XXXXXXXXXXX,
is a sole proprietorship concern carrying on the business of selling computers and
computer parts. I Adv. Palash Khurpia duly authorized by Mr. XXXXXXXXXXX,
hereby on behalf of the Noticee submit the following:

1. The Hon’ble Authority has pointed out that the Noticee has not discharged the
tax liability under RCM amounting to Rs. 560.00 (Rs.280.00 under the head
CGST and Rs. 280.00 under the head SGST). In this matter, we would like to
submit that the Noticee admits this tax liability and has paid the amount by way
of DRC-03 having ARN AD230224014106U.

2. The Hon’ble Authority has pointed out that the difference of ITC claimed and
getting reflected in GSTR-2A as per Table 8D of GSTR-9 amounts to Rs.
5,32,065.00 (IGST Rs. 74,24,953.78, CGST Rs. 6,37,280.00 and SGST Rs.
6,37,280.00). However, as per our precise calculation, the difference in ITC
claimed in GSTR-3B and ITC as per GSTR-2A is tabulated below:

Particulars Total ITC

B2B (2A)
 Less: Credit Note (2A)
Add: Debit Note (2A)
Net ITC as per GSTR-2A

ITC Claimed in GSTR-3B

Diff.

We have identified the invoices of which ITC is not getting reflected in GSTR-
2A the list of these invoices is attached as Annexure-A
Further we have also obtained certificates form the respective suppliers in line
with the Circular No. 183/15/2022-GST issued by the CBIC on 27 th December
2022. Thus, we request the Hon’ble Authority to kindly drop the proceedings
on this issue.

3. The Hon’ble Authority has provided a list of invoices which according to them
is ineligible. In this matter, we would like to bring to the notice of the Hon’ble
Authority that we have provided the sample copy of invoices of all the
suppliers mentioned in the show cause notice and all these transactions are of a
business nature and are not restricted for availing ITC under section 17(5).
Thus, we request the Hon’ble Authority to kindly drop the proceedings on this
issue.

4. The Hon’ble Authority has pointed out that the noticee has issued the Credit
Notes worth 34,58,457.63 wherein the GST amounts to Rs. 2,21,924.47 under
the head CGST, Rs. 2,21,924.47 under the head SGST and Rs. 1,88,446.97
under the head IGST. These Credit Notes have already been adjusted before
claiming the ITC under the respective head and the same can be seen from the
calculation table of the difference in ITC claimed and ITC as per GSTR-2A as
provided in para 2 of this reply.

Thus, we request the Hon’ble Authority to kindly drop the proceedings in the said
matter.

We also request the Hon’ble Authority to kindly provide us an opportunity of a

personal hearing before the matter is decided.

Thanking You.
For M/s Perfect World Computers

Place: Bhopal
Date: 27.03.2024

Mr. Palash Khurpia

(Advocate)