Mismatch in tax liabilities – No longer a factual concern

Krishan Arora, Sachin Sharma & Sahil Gera – [2022] 138 taxmann.com 82 (Article)

Rule 21A of CGST Rules has been in the buzz since its introduction, getting criticism over ignorance of principal of natural justice. This rule has enriched proper officers with the power to suspend the GST registration of any taxpayer without any prior notice or granting opportunity of being heard in certain circumstances which inter alia includes mismatch in GSTR 1 & GSTR 3B.

In this article, the authors have discussed the impact of suspension of registration due to mismatch in tax liabilities as businesses would be under tremendous pressure and also analysed Government’s standpoint & taxpayer’s perspective in light of explanation to section 75(12) of the CGST Act, 2017.

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