COMMERCIAL TAXES DEPARTMENT
GOVERNMENT OF TAMIL NADU
Attachment to DRC 01-A (For GSTR 09 Filers)
Office details
Designation of the Proper Officer
KODUNGAIYUR
Circle
AVADI
Zone
Details of the Tax payer
Surya Textiles
Trade Name
Kandasamy Muthulakshmi
Legal Name
33CHVPM5214J1Z0
GSTIN
Reg Status Active
Financial Year 2021-22
You have filed annual return in GSTR-09 for the financial year 2021-22.
On examination of the information furnished in this return under various
heads and the information furnished in GSTR-01, GSTR-2A, GSTR-3B, EWB and
other records available in this office, it is found that you have not declared your
correct tax liability while filing the annual returns of GSTR-09. The summary of
the under declared tax is as follows: You have filed annual return in GSTR-09 for
the financial year 2021-22.
SGST Rs.175097
CGST Rs.175097
IGST Rs.140567
CESS Rs.0
Total Rs.490761
The details of the above tax liability are as follows:
Excess claim of ITC
As per Section 16(1),
''...Every registered person shall, subject to such conditions and restrictions
as may be prescribed and in the manner specified in section 49, be entitled to take
credit of input tax charged on any supply of goods or services or both to him which
are used or intended to be used in the course or furtherance of his business and the
said amount shall be credited to the electronic credit ledger of such person…''
It is observed that the taxpayer has not correctly availed input tax on his
inward supplies on reconciliation of turnovers in GSTR-09.
• Excess claim of ITC in GSTR-3B w.r.t GSTR-9:
Table No. in
[Link] Description SGST CGST IGST CESS Total
GSTR-09
1 2 3 4 5 6 7 8
Total ITC availed
in GSTR-3B(Table
1 4A of GSTR-3B/ 6A 97583 97583 73116 0 268282
Table 6A of GSTR-
9)
Sum of Category-
wise ITC breakup
2 furnished by the 6I 0 0 0 0 0
tax payer in Table-
6 of GSTR-9
Excess ITC
3 6J 97583 97583 73116 0 268282
Claimed (1-2)
Interest Calculation
• Interest on late reporting of invoices:
Analysis of GSTR-1 filed by you for a particular tax period revealed that you have
reported certain invoices related to previous tax periods in the said GSTR-1
statement. Thus, you are hereby liable to pay interest on the entire tax value
reported in those invoices as per section 50(1) of TNGST/CGST Act, 2017 as under
No of invoices SGST CGST IGST CESS
[Link] Total Interest
reported belatedly Interest Interest Interest Interest
1 2 3 4 5 6 7
1 5 59 59 0 0 118
Late fee calculation
• GSTR-1 late fee:
You have belatedly filed GSTR-1 outward statement for the FY 2021-22. Hence
you are liable to payment of late fee as per section 47 of TNGST/CGST Act,2017.
[Link] No of GSTR-1 filed SGST late fee CGST late fee
1 2 3 4
1 11 4125 4125
Note :
[Link] nil return filers, late fee is calculated as Rs.10/day under each TNGST and
CGST Act
[Link] others, late fee is calculated as Rs.25/day under each TNGST and CGST Act
Summary :
The total tax payable on account of these deficiencies is arrived as follows:
[Link] Description SGST CGST IGST CESS Total
1 2 3 4 5 6 7
Total tax due in
1 (Excess claim of ITC) 97583 97583 73116 0 268282
above
2 Interest 63389 63389 47451 0 174229
Penalty on amount
3 10000 10000 20000 0 40000
in [Link].1
4 Late fee 4125 4125 0 0 8250
5 Total (1+2+3+4) 175097 175097 140567 0 490761
*Interest computed from 1st October 2021 in the notice.
Therefore, it is proposed to assess the registered taxpayer for the net tax
payable indicated above under Section 73 of the SGST/CGST Act. You are
requested to pay the tax along with interest at a rate of 18% of the tax due from
the due date till the date of payment. It is also proposed to levy penalty at the rate
of 10% of the tax due under Section 73(9) of the CGST/TNGST Act 2017.
If you are not agreeing with the proposals in this notice, you may file the
objections in Part-B of DRC-01A along with documentary evidences within (15)
days from the date of receipt of this notice. The objections already filed, and taxes
paid will be considered before passing the final assessment orders.
Note :
[Link] take note that if this office has previously issued any show cause notice
proposing assessment of liability on any one or all the above discrepancies
mentioned in this notice, and if you have already furnished a reply, the same may
be clearly mentioned while replying to this notice.
[Link] case no reply has been filed for the notice issued earlier, the deficiencies
pointed out there in shall be taken into consideration and an appropriate reply
may be filed incorporating the deficiencies pointed out in both the notices. A copy
of the reply filed to the present notice may be attached for the first notice for
reference.
3. Penalty has been levied at 10% of the tax due or Rs.10000 (Rs.20000 in case of
IGST) whichever is higher as per section 73(9) of CGST/SGST Act, 2017 and 4th
proviso to Section 20 of IGST Act, 2017. Also Where any person chargeable with
tax under section 73(1) or sub-section (3) pays the said tax along with interest
payable under section 50 within 15 days of issue of this notice, no penalty shall
be payable and all proceedings in respect of the said notice shall be deemed to be
concluded. RAVINDRANA Digitally signed by
RAVINDRANATH VARMAN
TH VARMAN Date: 2025.05.09 [Link]
+05'30'
Proper officer
Circle: KODUNGAIYUR
Interest on late reporting of invoices Date: 09-05-2025 Amount in Rupees
GSTIN : 33CHVPM5214J1Z0
Name : SURYA TEXTILES FY : 2021-22
List of invoices reported belatedly Interest Calculation
[Link]. Invoice No Reported in GSTR-1 of Taxable value CGST Tax CESS Tax Due date of payment SGST Interest IGST Interest
Total Interest
Invoice Date which month SGST Tax IGST Tax Total Tax Actual date of payment CGST Interest CESS Interest
1 2a 2b 2c 2d 2e 3a 3b 3c 3d
730 30820.00 770.50 0.00 2021-10-20 11 0
1 October 22
18-09-2021 770.50 0.00 1541.00 2021-11-18 11 0
731 22738.00 568.45 0.00 2021-10-20 8 0
2 October 16
18-09-2021 568.45 0.00 1136.90 2021-11-18 8 0
732 45860.00 1146.50 0.00 2021-10-20 16 0
3 October 32
20-09-2021 1146.50 0.00 2293.00 2021-11-18 16 0
738 26566.00 664.15 0.00 2022-03-20 5 0
4 March 10
24-02-2022 664.15 0.00 1328.30 2022-04-04 5 0
734 20865.50 521.64 0.00 2022-01-20 19 0
5 March 38
03-12-2021 521.64 0.00 1043.28 2022-04-04 19 0
146849.50 3671.24 0.00 59 0
118
Total 3671.24 0.00 7342.48 59 0
Details of GSTR-1 late fee Date: 09-05-2025 Amount in Rupees
GSTIN : 33CHVPM5214J1Z0
Name : SURYA TEXTILES FY : 2021-22
Due date for quarterly
Due date of filing Actual date of filing No of days
[Link]. Tax period GSTR-1 filers SGST Late fee CGST Late fee
GSTR-1 GSTR-1 delayed
1 2 3 4 5 6 7 8
1 April 26-05-2021 25-06-2021 30 750 750
2 May 26-06-2021 05-07-2021 9 225 225
3 June 11-07-2021 13-07-2021 29-07-2021 18 450 450
4 July 11-08-2021 30-08-2021 19 475 475
5 August 11-09-2021 30-09-2021 19 475 475
6 September 11-10-2021 13-10-2021 27-10-2021 16 400 400
7 October 11-11-2021 24-11-2021 13 325 325
8 November 11-12-2021 20-12-2021 9 225 225
9 December 11-01-2022 13-01-2022 25-01-2022 14 350 350
10 January 11-02-2022 21-02-2022 10 250 250
11 March 11-04-2022 13-04-2022 19-04-2022 8 200 200
Total 165 4125 4125
