GOVERNMENT OF MAHARASHTRA

DEPARTMENT OF GOODS AND SERVICES TAX

Office of the, State Tax Officer, (MUM-VAT-C-720)
ANDHERI WEST_704, Andheri Division, Cabin No. E-09, 6th Floor, Old GST
Department of Goods and Services Tax
Bhavan, Mazgaon, Mumbai-400010
(Govt. of Maharashtra)
Tel.: 022-23760645
Email:[email protected]/[email protected]

FORM GST DRC-01A

Intimation of tax ascertained as being payable under section 73 (5)
[See Rule 142 (1A)]
PART-A

NO. MUM-VAT-C-720/Scrutiny Para/2022-23/B- 742 Mumbai, Date- 17/06/2022

To,
GSTIN: 27BAJPP6282K1Z1
Name: SAAHIL RAFIC PEERADINA/CORPORATE MANPOWER SERVICES INDIA
Address: 705 , COSMOS PLAZA , OPP. INDIAN OIL NAGAR, ANDHERI WEST , J. P. ROAD , 400058
MOB:- 9819989399
EMAIL ID: [email protected]

Period – 2018-2019

Sub: Intimation of liability under section 74(5) of the CGSTAct/MGSTAct/section 20

of the IGST Act read with section 73(5) of the CGST Act -reg.
Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by
you under section 73(5) with reference to the said case as ascertained by the undersigned in terms of the
available information, is as given below:

The grounds and quantification are attached / given below:

GSTIN/TIN 27BAJPP6282K1Z1
TRADE_NAME CORPORATE MANPOWER SERVICES INDIA
FIN_YEAR 2018-19 2018-19 2018-19
Return_Period 01/03/2019 01/02/2019 01/01/2019
Filing_Date 30/01/2020 30/01/2020 30/01/2020
NET_ITC_AVLBL_TAX_CESS 91248 81789 35220
DESK_ID MUM-VAT-C-720 MUM-VAT-C-720 MUM-VAT-C-720
DIVISION MUMBAI-007 MUMBAI-007 MUMBAI-007
ZONE ZONE_2 ZONE_2 ZONE_2
 As per the section 16(4) of MGST Act, 2017 a registered taxpayer shall not be entitled to take
input tax credit in respect of any invoice for supply of goods & service both after the due date
of furnishing of return u/s 39 for the month of September following the end of financial year to
which such invoice furnishing of the relevant annual return, whichever is earlier. From the
above table, it is clear that you have claimed ITC beyond the due date of September2019 and
hence as per the provisions of section 16(4) of the CGSTAct/MGSTAct/section 20 of the IGST Act
read with section 16(4) of the CGST Act.

You are hereby advised to pay the amount of tax in Form DRC 3 as ascertained above along
with the amount applicable interest and penalty as per the provisions of section 74, failing which
show-cause will be issued under section 74 of the MGST/CGST Act.

SUMMARY OF TOTAL DUES PAYABLE:

In view of the different parameters as provided above, total dues that could be levied are summarized as below :

Sr. Tax Turn Tax Period Act POS Tax Interest Penalty Total
No rate over
From To
1 2 3 4 5 6 7 8 9 10 12
1 APR- March- IGST
2018 2019 99001 62371 0 161372
2 APR- March- CGST
2018 2019 54628 34416 0 89044
3 APR- March- SGST
2018 2019 54628 34416 0 89044
TOTAL 208257 131202 0 339459

The amount of applicable interest in full on or before 01/07/2022, failing which Show-cause
Notice will be issued under section 73(1).

In case you wish to file any submission against the above ascertainment, the same may be
furnished on or before 01/07/2022 in Part B of this Form.

It is beneficial to you to discharge the liability as ascertained and to respond within the time
prescribed in this intimation so as to avoid additional penalty & additional interest leviable as per section
73/74 as the case may be.
Digitally signed
SHAILESH by SHAILESH S
MULAM
S MULAM Date: 2022.06.17
Place: Mumbai 16:38:39 +05'30'
(Shailesh S. Mulam)
Date: -17/06/2022 State Tax Officer, MUM-VAT-C-720
ANDHERI WEST_704,
Andheri Division, Nodal-07 Mumbai.
 Part B

Reply to the communication for payment before issue of Show Cause Notice
[See Rule 142 (2A)]

No.: Date:
To
Proper Officer,
Wing / Jurisdiction.
Sub.: Case Proceeding Reference No………………- Payment/Submissions in
response to liability intimated under Section 73(5)/74(5) – reg.

Please refer to Intimation ID…………… in respect of Case ID………………. vide

which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated.
In this regard,
A. this is to inform that the said liability is discharged partially to the extent of Rs.
…………… through ………….………and the submissions regarding remaining liability are
attached / given below:
OR
B. the said liability is not acceptable and the submissions in this regard are attached / given
below:

Authorised
Signatory
Name…………………………….
.
GSTIN…………………………
…
Address…….. Upload Attachment”.