Trade Name: AL-QAWI ENTERPRISES

GSTIN: 01CIZPM5898K1Z8

Sub: Mismatch between ITC claimed in GSTR-3B and ITC accrued in GSTR-2A/2B
for the F.Y 2019-20.

Consequent upon the scrutiny of your returns filed for the year 2019-20, it has
been observed that the ITC claimed in GSTR-3B is higher than the ITC available in
GSTR-2A in your case. The excess ITC availed, being in violation of section 36(4) of J&K
GST Act 2017 warrants proceedings for determination & realization of same along with
interest & penalty. Therefore, on account of ITC mismatch, following liability of tax,
interest and penalty becomes due to you.

(Amount in Rs.)
Discrepancy/
Penalty/ Late
Mismatch Act Tax Interest Total
Fee
involved

GSTR3B Vs IGST 0 0 0 0
GSTR-2A/2B CGST 78001 57721 7800 143522
ITC Mismatch
SGST 78001 57721 7800 143522
• Penalty may vary, subject to payment of Tax and Interest within the timeline as given in the law.

You are hereby directed to make immediate settlement of above-mentioned liability

through DRC-03 or explain the reasons for the aforesaid discrepancies in the FORM
DRC-06, along with substantial proof/ documentary evidence in concurrence with
your claim within thirty days of the issuance of SCN. If no explanation is received by
the aforesaid date, it will be presumed that you have nothing to say in the matter and
Order in the Form-DRC-07 shall be issued under relevant provisions of GST Act 2017.

Sd/-
State Taxes Officer
Circle Baramulla-I