To,
The ……………………………..,
……………………………..,[Office Name]
……………………………..,[Office Address]
……………………………..,[City, State, ZIP Code]

Subject: Reply to Show Cause Notice under GST Section 6, Subsection 2B

Reference: Show Cause Notice No. …………………………… dated ………………

Respected Sir/Madam,

I/We, …………………………….., [Your Name/Company Name], having GSTIN ……………………………..,[Your GSTIN], am/are in receipt of the Show Cause Notice (SCN) No. ………………………………..[Notice Number] dated ………………….[Notice Date], issued under Section 6, Subsection 2B of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”). In response to the SCN, I/we hereby submit the following for your kind consideration:

1. Background and Facts of the Case

• The SCN alleges discrepancies in the GST returns, specifically between GSTR-3B and GSTR-1/GSTR-2A.
• The discrepancies are detailed as follows:
• Discrepancy between GSTR-3B and GSTR-1: ……………………………..
• Discrepancy between GSTR-3B and GSTR-2A: ……………………………..

2. Explanation for Discrepancies
3. Discrepancy between GSTR-3B and GSTR-1:

• The alleged discrepancy is due to not accounting for the value of credit notes.
• As evidence, I/we enclose copies of:
• The GSTR-1 statement reflecting the credit notes.
• The annual return in GSTR-9 which includes the total value of credit notes amounting to Rs. ………………………………..

1. Discrepancy between GSTR-3B and GSTR-2A:

• The difference arises because one of our suppliers, ……………………………….[Supplier Name], did not reflect the invoices in their returns.
• Enclosed are the relevant invoices from ……………………………………..[Supplier Name] substantiating our claim.

3. Supporting Documents

• Copy of GSTR-1 Statement for the relevant period.
• Copy of Annual Return (GSTR-9) for the relevant period.
• Copies of Invoices from ……………………………………[Supplier Name].
• Any other relevant documents/evidence.

4. Request for Consideration

Given the above explanations and supporting documents, I/we respectfully request that the discrepancies mentioned in the SCN be reconsidered, and the demand proposed therein be dropped. I/we am/are willing to provide any further clarification or documentation as required.

5. Request for Personal Hearing

I/We also request a personal hearing to present our case in detail and address any queries or concerns the department may have.

Thank you for your understanding and cooperation.

Yours sincerely,

…………………………..[Your Signature]
……………………………[Your Name]
………………………………[Your Designation] (if applicable)
………………………………[Company Name] (if applicable)

e-mail: ………………………………………

mobile: …………………………………..

Enclosures:

• Copy of GSTR-1 Statement
• Copy of Annual Return (GSTR-9)
• Copies of Invoices from [Supplier Name]
• [Any other relevant documents]

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