The Haryana GST Department has unearthed the two scams. On data analysis, it was found that there were considerable gaps in the input tax credit available in GSTR-2A as compared with actual tax credit availed in GSTR-3B of M/s Shri Krishna Enterprises (Prop. Krishan Deep Garg), Gurgaon.
It was also observed that there was a large accumulation of input tax credit of CESS for the said taxpayer. On inspection/search, it was found that the taxpayer had under-reported Cess liability of approx. Rs. 15 Crones. Accepting the underreporting, the taxpayer deposited Rs. 12.82 Crore on the spot through cash and credit. Further, the investigation is in progress.
In another case, an infrastructure start-up company paid Rs. 151 Came plus applicable interest for taking excess input tax credit in their FORM GSTR-3B as compared with an input tax credit available in GSTR-2A. Taxpayers are requested to please ensure that there are no gaps/mismatches in:
a) Liability declared in FORM GSTR-1 and liability paid in FORM GSTR-3B
b) Input tax credit availed in FORM GSTR-3B as compared with a tax credit available in FORM GSTR-2A / GSTR-2B.
c) Liability aspen E-Way Bills and that declared in FORM GSTR-3B.
It has also been noticed that certain taxpayers arc discharging their liabilities through input tax credit from fraudulent taxpayers. Such taxpayers are also being extensively investigated as per GST Act and rules.
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