dk;kZy; & mik;qDr] jkT; dj] [k.

M&14] vkxjkA
GST DRC-01
[See rule 142(1)]
SCN Reference No. ZD090923096973K Date- 14/09/2023
Asmt-10 Reference No. ZD090523128804A Date- 08/06/2023

GSTN- 09ABJPA0813D1ZB
FIRM NAME- M/S ANURAG ENTERPRISES
ADDRESS- 3 , JOHNS MILL , JEONI MANDI , Agra , Uttar Pradesh ,
282004 TAX PERIOD- 01.07.2017 TO 31.03.2018

-: CGST/UP GST Act, 2017 dh /kkjk-73 ds vUrxZr uksfVl :-

¼d½ ekeysa dk laf{kIr fooj.k %&
laxr VSDl ihfj;M gsrq O;kikjh }kjk nkf[ky fjVuksZa dh LdwVuh ds mijkUr CGST/UP
GST Act. 2017 dh /kkjk&61 ds vUrxZr ASMT-10 fnukad 24/05/2023 dks tkjh fd;k x;k
FkkA
¼[k½ vk/kkj %&
O;kikjh dks ASMT-10, Reference No-ZD090523128804A ls fnukad 08.06.2023 ds fy;s
tkjh fd;k x;k Fkk rFkk O;kikjh ds vuqjks/k ij Reference No-ZD090823153988L ls fnukad
22.08.2023 dks fnukad 30.08.2023 ds fy;s Li’Vhdj.k nkf[ky djus gsrq le; fn;k x;k] fdUrq
O;kikjh fu;r frfFk rd Hkh Li’Vhdj.k viyksM@çLrqr djus esa foQy jgs gSaA
vr% tk¡p djus ds mijkUr fuEu çfrdwy rF; ik;s x;s%&
(i) O;kikjh }kjk nkf[ky GSTR-1 esa ?kksf’kr djns;rk ,oa ekfld foojf.k;ksa esa ?kksf’kr
ns; dj ds vkadM+ksa esa fuEuçdkj vUrj gS%&
SN. Issue IGST SGST CGST

A GSTR-1 2596540.60 1173238.79 1173238.79

B GSTR-3B 2594252.00 1174389.00 1174389.00

DIFFIRENCE -2288.60 +1150.21 +1150.21

mDr ls Li’V gS fd vki }kjk GSTR-1 esa ?kksf’kr dj dh rqyuk esa GSTR-3B esa IGST :0
2288.60 de tek@lek;ksftr fd;k x;k gSA vr% blds lEcU/k esa dk;Zokgh dh tk;sxhA
(ii) O;kikjh }kjk GSTR-2A (Table No-8A of GSTR-9) esa nf”kZr ITC dh rqyuk esa GSTR-
3B (Table No-6A of GSTR-9) esa vf/kd ITC Dyse dh x;h gS] ftldk fooj.k fuEuçdkj gS%&
DISCRIPTION IGST CGST SGST

GSTR-2A (Table No-8A of GSTR-9) 2272631.71 1522621.60 1522621.60

GSTR-3B (Table No-6A of GSTR-9) 2285561.78 1545947.18 1545947.18

DIFFIRENCE +12930.07 +23325.58 +23325.58

mDr ls Li’V gS fd vki }kjk CGST, SGST ,oa IGST ds en esa mijksDrkuqlkj vf/kd ITC Dyse
djrs gq;s ITC dk ykHk fy;k x;k gS] D;ksa u mDr vf/kd yh x;h ITC dh RITC dh tk;sA
(iii) vkids }kjk nkf[ky GSTR-9 esa :0 6091194.00 dh Zero rated supply (Export)
without payment of tax. ?kksf’kr dh x;h gS] ftlds lEcU/k esa ,DliksVZ fcØh dh buokbl]
fcYVh ,oa fcØh ls lEcfU/kr vkWMZj ,oa Hkqxrku dk lk{; çLrqr djsa vU;Fkk D;ksa u
mDr fcØh dks dj;ksX; ekurs gq;s dj fu/kkZfjr dj fn;k tk;sA
mDr vk/kkj ij UPGST Act, 2017 dh /kkjk&73 ds vUrxZr Summary of Show Cause
Notice fuEu çdkj tkjh dh tkrh gS%&
mijksDr ds lEcU/k esa vki th0,l0Vh0 vf/kfu;e dh /kkjk&35 lifBr /kkjk&56 ds
vUrxZr vki vius leFkZu esa dksbZ lk{; Li’Vhj.k O;fDrxr :Ik ls mifLFkr gksdj çLrqr djuk
pkgrs gSa] rks vki fu;r frfFk dks O;fDrxr :Ik ls mifLFkr gksdj viuk i{k j[k ldrs gSaA
¼Xk½ dj ,oa vU; “kks/k %&
mijksDrkuqlkj vki ij fuEu çdkj dj ns;rk curh gS%&
Ø0l VuZvks vf/ vFkZn.
dj vof/k /kkjk dj C;kt ;ksx
a0 oj kfu;e M
/kkjk&50 ds
1 ------- IGST 15218.67 20000.00 35218.67
vuqlkj
01.07.17
/kkjk&50 ds
2 - ------- CGST 73 23325.58 10000.00 33325.58
vuqlkj
31.03.18
/kkjk&50 ds
3 ------- SGST 23325.58 10000.00 33325.58
vuqlkj

TOTAL 61869.83 40000.00 101869.83

vr% vkils vis{kk gS fd mDr vUrj ds lEcU/k esa vki DRC-01 esa fu;r frfFk rd leLr
lk{;ksa lfgr fyf[kr Li’Vhdj.k v/kksgLrk{kjh dks miyC/k djkuk lqfuf”pr djsaA ;fn vki fu;r
frfFk rd mDr vUrj ds lEcU/k esa lk{;ksa lfgr fyf[kr Li’Vhdj.k miyC/k djkus esa vlQy jgrs
gSa rks ;g le>k tk;sxk fd vkidks bl lEcU/k esa dqN ugha dguk gS rFkk vkids fo:}
dsUnzh;@jkT; eky ,oa lsok dj vf/kfu;e&2017 ds vUrxZr lqlaxr /kkjkvksa esa dk;Zokgh
dj nh tk;sxhA

¼jkgqy dqekj f}osnh½

mik;qDr] jkT; dj]
[k.M&14] vkxjkA