Letter for CERA audit to be submitted to GST department

July 05, 2022

To, Date: 04/07/22

Superintendent, Central Tax, Range-IV, Bally-II CGST and CX DIVISION,

Howrah GST Commissionerate.

5, CLIVE ROW, 4TH FLOOR, KOLKATA -700 001

Name of the RTP: ABC Ltd.

GSTIN: xxxx,

Financial Year: 2017-18

Ref: C.No. CGST(29)08/R-IV/Bally-II/CERA-Audit/2018/12 dated: 10/05/2022

Sir,

We are in receipt of above mentioned letter. We would like to inform your good self that we filed GSTR-1 and GSTR-3B for the month of November, 2017 but due to technical glitches in the GST portal, it could not catch the data of returns filed by us. Since the portal did not capture the above mentioned data, the tax liability could not be ascertained. We deposited appropriate amount in our cash ledger. But since the gst portal did not ascertain the tax liability, we could not off set the liability with cash balance available in our cash ledger. In subsequent periods, we maintained the cash balance. We approached the higher authorities to resolve the issue but no solution was provided to us. We reported the discrepancies in our annual return (GSTR-9) and Reconciliation statement (GSTR-9C) along with reasons thereof. An amount of Rs. 2,71,130/- was payable by us. We have paid the same along with applicable interest, vide DRC-03 challan (ARN : AD1906220096580, Dtd. 27/06/22 for Rs. 1090/- CGST and 2,80,155/- (SGST) and ARN :AD190622010549K dated 25.06.2022 for Rs. CGST Interest of Rs. 975/- and SGST interest of Rs. 2,19,725/- respectively.

Now we are enclosing herewith a detailed sheet showing month wise following details :

Taxable supply

Outward tax liability of IGST, CGST and SGST.

ITC of IGST, CGST and SGST availed and utilized.

Inter adjustment of ITC with outward tax liability.

Opening and closing balance.

We would be glad to furnish any further information or explanation, which may be necessary to resolve the issue.

Thanking you,

Yours truly,

For ABC Ltd.

Partner

(Name of the partner)