Draft of the Letter to be Written by the Registered Person Under Section 73(6) of the CGST Act, 2017 - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

ANNEXURE GSTAM- X DRAFT OF THE LETTER TO BE WRITTEN BY THE REGISTERED PERSON UNDER SECTION 73(6) OF THE CGST ACT, 2017 , To, The Commissioner GST Audit Commissionerate __________________________________ Sir, Subject: Letter given for waiver of show cause notice in terms of Section 73(5) of the CGST Act, 2017 reg. **** I / We M/s_____________________, address_____________________ falling under the jurisdiction of Range_____________________ and Division do hereby state and request as under:- a) As per the provisions of Section 73(5 ) of the CGST Act, 2017 , where any GST has not been levied or paid or has been short levied or short paid or erroneously refunded, the person, chargeable with the GST, may pay the amount of such duty before service of notice on him under sub section (1) of Section 73 and inform the GST officer in writing in terms of sub section (5) of section 73, who, on receipt of such information shall not serve any notice in respect of the amount so paid; b) During the course of verification of our records / returns, by the Audit team from the office of Audit Commissionerate_____________________, it is observed that there is a short payment / non levy / non - payment of GST / wrong availment of ITC on account of reasons mentioned as per the Annexure enclosed hereto. We have agreed to the points raised during verification / scrutiny and have paid the said amounts of duty and / or reversed the ITC of Rs. __________vide PMT-06 Challan No. __________/ ITC credit Register Entry No. __________dated __________. We have also discharged the applicable interest liability. 4. In terms of the provisions of Section 73(6) of the CGST Act, 2017 , we request that the demand show cause notice may not be issued to us in this case and no penalty may be imposed on us as the above short levy / short payment / non levy / non-payment / wrong availment of ITC are not intentional on our part. 5. We request that the above issues may be treated as closed with this letter since we have complied with the provisions of the GST law. It is hereby confirmed that this amount is paid voluntarily and no appeal will be filed against such payment or we will not claim any refund in future. Yours faithfully Date: ___________ Place: __________ Signature CEO / Director / Authorised Signatory (Name Designation) M/s____________________