REGARDING INTIMATION U/S 61, Goods and Services Tax - GST

[FARIDUDDIN AHMAD]

one of my client received intimation u/s 61 for the period 2019 20 issued by learned A.C 2 bearing reference no abc on 23/07/2022 reply to which has not been filed. later D.C-2 again issued the intimation u/s 61 for the period 2019 20 on 29/05/2023 bearing reference no xyz on same issue.

kindly advise to which intimation u/s 61 reply has to be file.

Posts / Replies

[Padmanathan Kollengode]

Are the issues in both intimation one and the same?

[FARIDUDDIN AHMAD]

both the issue are same

[Padmanathan Kollengode]

Reply to the latest one. Out of abundant caution, you can make a reference to the earlier intimation as well and state that issue in both intimations are one and the same and hence covered by your reply.

[KASTURI SETHI]

I support the views of Sh.Padamanathan Kollengode Ji. I add that no communication from the Govt. office should remain un-replied otherwise penalty is imposable even for non-submission of reply/information. First intimation remain un-replied for almost one year. Such inordinate delay shows non-caring attitude of an assessee.

[Shilpi Jain]

Not responding to the communication issued u/s 61 could also lead to a demand notice alleging fraud, suppression, etc.

So reply at the earliest to the communication and if possible also mention a genuine reason for not having responded to the first communication, in the reply.