GOVERNMENT OF ANDHRA PRADESH

COMMERCIAL TAXES DEPARTMENT

Office of
The Assistant Commissioner
(ST),
South Circle, Vizianagaram

Discrepancy Note Submitted to Joint Commissioner(ST)

Case ID No. Dated: 12-11-

2024.
To
GSTIN : 37AAICS9943F2ZU
Legal Name : AVEXA CORPORATION PRIVATE LIMITED
Trade Name : AVEXA CORPORATION PRIVATE LIMITED
Address : C-35, DATTIRAJERU, NEAR RAILWAYGATE, MANAPURAM
VILLAGE, Datti Rajeru, Vizianagaram, Andhra
Pradesh, 535580
Email.Id: nuthalapati99@gmail.com
Phone No: 9949494888
Tax Period: 2019-20 to 2022-2023

Sub: APGST Act 2017- AVEXA CORPORATION PRIVATE LIMITED -

Audit
conducted under section 65 of GST ACT 2017 – Verified of
books
of Accounts with returns – Ascertained tax being payable
under
the GST Act 2017 for the year 2020-21– Regarding.

Ref: 1. Audit allotted under section 65 of GST Act 2017 to Joint

Commissioner (ST) Vizianagaram Division on 21.02.2024.
2. Form GST ADT - 01 issued vide N0. ZD370224016262U on
22.02.2024.
3. Reminder Notice-1 issued vide no. ZD370324012660S on
15.03.2024.
4. Reminder Notice-2 issued vide no. ZD3704240086595 on
10.04.2024.
5. Reminder Notice-3 issued vide no. ZD3704240269662 on
01.05.2024.
6.Books of accounts and other records submitted by the
registered
Taxpayer on 10.05.2023 for verification.

Page 1 of 12
 7. Summons u/s 70 issued vide Ref.No.ZD371024017475L dt
01-11-2024.
7. BS and P&L for the year 2020-21, 2021-22 submitted by the
taxable
person to southcto@gmail.com on 08-11-2024.

***
Preamble of the dealer:
M/s. AVEXA CORPORATION PRIVATE LIMITED, C-5, DATTIRAJERU,
NEAR RAILWAYGATE, MANAPURAM
VILLAGE, DattiRajeru, Vizianagaram, Andhra Pradesh, 535580 are
registered taxpayer under GST Act bearing GSTIN: 37AAICS9943F2ZU and
assesses on the rolls of Assistant Commissioner (ST), South Circle ,
Vizianagaram Division under the provisions of GST Act 2017. They are
dealing with Works Contract Services (HSN: 00440410). The taxpayer has
filed monthly return in GSTR-1 and GSTR-3B under section - 39 of the APGST Act,
2017 up to April - 2024.
Audit assigned under section 65 of GST ACT:
The Joint Commissioner (ST) Vizianagaram Division has assigned
Audit under section 65 of APGST Act, 2017 on 21.02.2024 to the Assistant
Commissioner (ST), Vizianagaram South, Vizianagaram Division.
Accordingly, the Asst. Commissioner (ST), Vizianagaram South has issued
audit notice in Form GST ADT-01 to the taxpayer for production of books
of accounts and other records for the period from Apr 2019 - Mar 2023 on
22.02.2024.
Having received the said notice the taxpayer submitted the
following books of accounts and records for conducting Audit which were
mentioned by the undersigned in the Annexure to notice of Form ADT-01.
1.Income tax returns for the years from 2019-20 to 22-23.
2.Agreement Copies of Works Contracts.
3.Outward supply invoices.
4.Copies of Form 26AS for the years from 2019-20 to 22-23.
5.Copies of Balance Sheets & P&L for the years from 2019-20 to 22-23.
6.Copies of DRC-03 for the tax period 2019-20.

During the course of the audit, the correctness and completeness of the
returns filed by the taxpayer has been verified with reference to the turnovers
recorded in the books of accounts maintained by the taxpayer along with the
inward supplies details and also Annual Financial statements for the audit period.

Page 2 of 12
 Observations:

On verification of the above records with reference to the data available in

GSTN portal, observed certain discrepancies for the year 2020-21 as shown
below;

(1). GSTR 1 Vs. GSTR 3B:2020-21

Tax Tax liability declared in GSTR-3B Tax liability declared in GSTR- Shortfall (-)/ Excess (+) in
Perio during the month [as per table 1 (other than reverse charge liability (GSTR-3B - GSTR-1)
d 3.1(a)] supply) during the month [as
per table 4A, 4C, 5, 6C, 7, 9A,
9B, 9C, 10, 11]
IGS CGST SGST IGS CGST SGST IGS CGST SGST
T T T
16866720. 16866720. 16739001. 167390 127718. 127718.
0 73 73 0 95 02 0 78 78
TOTA 16866720. 16866720. 16739001. 167390 127718. 127718.
L 0 73 73 0 95 02 0 78 78
On verification of the information available in GSTN portal revealed for the
period from 2020-21 as under.

Verified GSTR 1 vs. GSTR 3B comparison statements with reference to the

GSTN portal and found in order.

(2). GSTR 2A Vs. GSTR 3B:2020-21

On verification of the ITC claimed by the taxable person through GSTR-3B

returns with reference to ITC auto populated in GSTR-2A, noticed the following.

Tax ITC claimed in GSTR-3B ITC auto-drafted in GSTR-2A Shortfall (-) /Excess (+)
Perio during the month [as per during the month [as per in ITC (GSTR-3B - GSTR-
d table 4A(4)+4A(5)-4B(1)- PART-A, PART-B](Excluding 2A)
4B(2)] * RCM supplies)
IGST CGST SGST IGST CGST SGST IGS CGST SGST
T
- - -
2020- 3582 15495877 15495877 4467 34929737 34929737 885 1943386 1943386
21 70 .21 .21 93 .42 .42 23 0.2 0.2

As per the above table, the taxpayer has not claimed any excess ITC.

Further, on examination of the purchase ledger with reference to the

GSTR-2A auto-drafted invoices certain invoices are not auto-drafted in the GSTR-
2A, moreover the taxpayer failed to submit the purchase invoices, payment
particulars and other relevant information as prescribed the under the provisions
of AP GST Act for the year 2020-21. Further, it is important to note that ITC can
be claimed by a person registered under GST only if the taxpayer fulfils the
following conditions as prescribed :

1. The dealer should be in possession of the tax invoice.

2. The said goods/services have been received.

Page 3 of 12
 3. Returns have been filed.
4. The tax charged has been paid to the government by the supplier.
5. When goods are received in installments ITC can be claimed only when
lot last
is received.
6. No ITC will be allowed if depreciation has been claimed on the tax
component
Of a capital good.

In view of the above, even after completion of the ample of time the
taxpayer has failed to produce the tax invoices, payment particulars and other
relevant information However, on examination of the available information in this
office records such as purchase ledger, GSTR-2A auto-drafted invoices certain
invoices are not auto-drafted in the GSTR-2A but the taxpayer has claimed ITC on
the same invoices. In this context, the ITC claimed in the GSTR-3B of not auto-
drafted invoices in GSTR-2A contravention of the under section 16 , 37 and read
with rule 59 of AP GST Act 2017 and ITC disallowed accordingly as detailed
below table.

Invoice Taxable
Name of the supplier IGST CGST SGST
Date Value
21-06-
Aarush Building Materials Pvt Ltd 120000 0 3000 3000
2020
22-06-
Aarush Building Materials Pvt Ltd 121000 0 3000 3000
2020
22-07-
Aarush Building Materials Pvt Ltd 120000 3000 3000
2020
22-09-
Aarush Building Materials Pvt Ltd 98140 3500 3500
2020
16-05-
Corrossion Treatments 177946 16015 16015
2020
18-05-
Kalvari Carpenter Works 1118643 100678 100678
2020
18-05-
Kalvari Carpenter Works 186441 16780 16780
2020
03-09-
Kalvari Carpenter Works 745762 67119 67119
2020
30-06- 19421899 1165313 1165313
KATYAYANI Constructions
2020 1 9 9
28-08-
KATYAYANI Constructions 31920583 1915235 1915235
2020
31-07-
Lohith Traders 60734 8503 8503
2020
13-10-
Multistar Electricals 7857 471 471
2020
04-10-
Mytri Star Enterprises 6116 367 367
2020
21-06-
Mytri Star Enterprises 88207 0 7939 7939
2020
16-06-
Mytri Star Enterprises 102348 0 9211 9211
2020
03-03-
Mytri Star Enterprises 104612 9415 9415
2021
01-08-
Mytri Star Enterprises 115094 10358 10358
2020
19-09-
Parameswari Steel Profiles 19720 1826 1826
2020
30-09-
Parameswari Steel Profiles 50000 7129 7129
2020
19-09-
Parameswari Steel Profiles 59297 8450 8450
2020
Sai Sudha Enterprises 27-11- 4881 439 439

Page 4 of 12
 2020
22-07-
SREE ESWARI ENGINEERING WORKS 402500 36225 36225
2020
22-07-
SREE ESWARI ENGINEERING WORKS 428550 38570 38570
2020
13-10-
SREE ESWARI ENGINEERING WORKS 292500 26325 26325
2020
17-12-
SREE ESWARI ENGINEERING WORKS 285000 25650 25650
2020
17-06-
Sri Jaya Durga Enterprises 10331 0 930 930
2020
23086525 1397327 1397327
Total
4 2 3

In eligible ITC U/s 16 Rs.13973272/- (CGST)

Rs.13973272/- (SGST)

Furthermore, on examination GSTR-2A auto-drafted invoices with

reference to the purchase ledger the taxpayer has failed account for certain
purchases in their books of accounts for the F.Y 2020-21. Therefore, it is
construed that the purchases are treated as un-reported turnover and the same
are treated as outward supplies and arrived tax liabilities on same purchase
invoices adding with gross profit as detailed below.

Taxable
Name of the supplier Inv.Number Date IGST CGST SGST
value
17-08-
GOWRI SHANKAR 12 38282 0 5359 5359
2020
KATYAYANI 31-12- 5529061 331743 3317437
GST/AV/2 0
CONSTRUCTIONS 2019 89 71 1
20-07-
LOHITH TRADERS 23 44500 0 4005 4005
2020
20-07-
LOHITH TRADERS 22 45500 0 4095 4095
2020
26-07-
LOHITH TRADERS 25 88430 0 12380 12380
2020
M/S AARUSH BUILDING 21-06-
373 120000 0 3000 3000
MATERIALS PVT LTD 2020
M/S AARUSH BUILDING 22-06-
380 120000 0 3000 3000
MATERIALS PVT LTD 2020
M/S AARUSH BUILDING 22-07-
640 120000 0 3000 3000
MATERIALS PVT LTD 2020
M/S AARUSH BUILDING 22-09-
1146 140000 0 3500 3500
MATERIALS PVT LTD 2020
Metro Cash and Carry 1616T10201223 12-10-
16111 2315 0 0
India 5 2020
Metro Cash and Carry 1219T11201652 10-11-
10031 1144 0 0
India Limited 3 2020
Metro Cash and Carry 1252T11201599 28-11-
4615 672 0 0
India Limited 6 2020
Metro Cash and Carry 1215T12201060 26-12-
8373 1256 0 0
India Limited 7 2020
METRO CASH AND CARRY 1705T12201628 28-12-
11283 0 855 855
INDIA LIMITED 5 2020
Metro Cash and Carry 1231T01211628 06-01-
9735 1121 0 0
India Limited 5 2021
Metro Cash and Carry 1209T03211105 07-03-
8100 1015 0 0
India Limited 5 2021
MIGHTY STAR 16-06-
GST/0917/20-21 102348 0 9211 9211
ELECTRICALS 2020
MIGHTY STAR 18-06-
GST/0974/20-21 104612 0 9415 9415
ELECTRICALS 2020
MIGHTY STAR 20-06-
GST/1028/20-21 2071 0 124 124
ELECTRICALS 2020
MIGHTY STAR 21-06-
GST/1049/20-21 88208 0 7939 7939
ELECTRICALS 2020
MIGHTY STAR 01-08-
GST/1470/20-21 115094 0 10358 10358
ELECTRICALS 2020
MIGHTY STAR 21-08-
GST/1861/20-21 1927 0 173 173
ELECTRICALS 2020

Page 5 of 12
 MYTRI STAR 29-11-
MT-VZM-1338 2255 0 203 203
ENTERPRISES 2020
MYTRI STAR 27-11-
MT-VZM-1327 9779 0 880 880
ENTERPRISES 2020
MYTRI STAR 26-11-
MT-VZM-1315 18930 0 1689 1689
ENTERPRISES 2020
MYTRI STAR 08-11-
MT-VZM-1201 22279 0 1910 1910
ENTERPRISES 2020
MYTRI STAR 24-10-
MT-VZM-1096 99577 0 8962 8962
ENTERPRISES 2020
PARAMESWARI STEEL 30-09-
GC702 5092 0 713 713
PROFILES 2020
PARAMESWARI STEEL 19-09-
GS846 20280 0 1825 1825
PROFILES 2020
PARAMESWARI STEEL 30-09-
GC700 50920 0 7129 7129
PROFILES 2020
PARAMESWARI STEEL 20-10-
GC781 50920 0 7129 7129
PROFILES 2020
PARAMESWARI STEEL 19-09-
GC652 60355 0 8450 8450
PROFILES 2020
PARAMESWARI STEEL 30-09-
GC699 104386 0 14614 14614
PROFILES 2020
18-07-
SAI BALAJI MARKETING SB00416 32797 0 2952 2952
2020
18-07-
SAI BALAJI MARKETING SB00417 38983 0 3508 3508
2020
21-12-
SAI SUDHA ENTERPRISES 340 3559 0 320 320
2020
29-10-
SAI SUDHA ENTERPRISES 312 4525 0 407 407
2020
27-11-
SAI SUDHA ENTERPRISES 322 5760 0 518 518
2020
07-08-
SAI SUDHA ENTERPRISES 244 22034 0 1983 1983
2020
29-10-
SAI SUDHA ENTERPRISES 311 26309 0 2368 2368
2020
08-08-
SAI SUDHA ENTERPRISES 243 165254 0 14873 14873
2020
SAMARTH INFRAENGG
27-10-
TECHNOCRATS PRIVATE 1381/01 450000 81000 0 0
2020
LIMITED
SANCHETI ELECTRICAL 08-07-
1612 8760 0 526 526
LINES 2020
SRI JAYADURGA 16-10-
861 4518 0 407 407
ENTEPRISES 2020
SRI JAYADURGA 16-10-
860 7961 0 716 716
ENTEPRISES 2020
SRI JAYADURGA 16-10-
862 18593 0 1673 1673
ENTEPRISES 2020
SRI JAYADURGA 17-10-
863 45932 0 4134 4134
ENTEPRISES 2020
SRI SATYA SAI
28-05-
HARDWARE & 2 36996 0 3330 3330
2020
ELECTRICALS
SRI SATYA SAI
29-05-
HARDWARE & 3 29512 0 2656 2656
2020
ELECTRICALS
SRI SATYA SAI
30-05-
HARDWARE & 4 35072 0 3156 3156
2020
ELECTRICALS
SRI SATYA SAI
31-05-
HARDWARE & 5 38616 0 3475 3475
2020
ELECTRICALS
SRI SATYA SAI
03-06-
HARDWARE & 6 36270 0 3264 3264
2020
ELECTRICALS
SRI SATYA SAI
12-06-
HARDWARE & 8 32000 0 2880 2880
2020
ELECTRICALS
SRI SATYA SAI
13-06-
HARDWARE & 9 35344 0 3181 3181
2020
ELECTRICALS
SRI SATYA SAI
14-06-
HARDWARE & 10 11408 0 1027 1027
2020
ELECTRICALS
SRI SPECTRUM 21-07-
58 5100 0 459 459
INSTRUMENTS 2020

Page 6 of 12
 17-10-
SRI SUNIL ENTERPRISES SSE/1223 75118 0 6761 6761
2020
Sri Swarna Jeevan 15-08-
23 102138 0 2553 2553
Material Supply 2020
Sri Swarna Jeevan 28-07-
19 179825 0 4496 4496
Material Supply 2020
01-07-
SRINIVASA ENTERPRISES 881 37229 0 3351 3351
2020
01-07-
SRINIVASA ENTERPRISES 882 12444 0 1120 1120
2020
20-07-
SRINIVASA ENTERPRISES 1251 45745 0 4117 4117
2020
15-10-
SRINIVASA ENTERPRISES 2884 20319 0 1829 1829
2020
333863 3338633
88523
31 1
667726
Add Gross Profit @23% 17705 6677266
6
10622 400635 4006359
To be paid
8 97 7

Tax on un-reported turnover

IGST Rs. 1,06,228/-
CGST Rs. 4,00,63,597/-
SGST Rs.
4,00,63,597/-

(3). RCM ITC Claimed Vs. RCM Liability declared in GSTR 3B:2020-21
On verification of the RCM ITC claimed by the taxable person through
GSTR-3B returns with reference to RCM liability declared in GSTR-3B, noticed the
following.
Tax ITC claimed on inward Reverse charge Shortfall (-)/ Excess
Period RCM supplies in GSTR- liability declared in (+) in ITC (ITC claimed
3B [as per table 4(A) GSTR-3B [as per table - Liability declared)
(2) + 4(A)(3)] 3.1(d)]
IGST CGST SGST IGST CGST SGST IGST CGST SGST
2020-
21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

On verification of the financial statements submitted by the taxpayer, it is

noticed that the expenditure noted vide the following entries in Profit and Loss
Account requires payment of Tax on Reverse Charge Basis by the taxpayer for
the year 2020-21.

Reverse
charge payable TOTA
SN Expenditure Amoun @18% L
O entry under t CGST SGST
1 Other Finance costs 452289 40706 40706 81412
General
2 Expenditure 173242 15592 15592 31184
100843 18151
3 Security Charges 1 90759 90759 8
57738. 57738. 11547
4 Other expenses 641541 5 5 7
5 Rent 293700 26433 26433 52866
231228 231228 4624
TOTAL 0 .5 .5 57

Page 7 of 12
 RCM as per Income Tax schedules-3CD:

In this on examination of the ITR-3CD- schedules the taxpayer has made

certain payments to their customers / suppliers or any whereas the taxpayer
failed to pay tax under RCM on the same payments. Therefore the under levied
RCM on the same heads as detailed below:

Reverse
charge
SN Expenditure entry payable @18% TOTAL
O under Amount CGST SGST
1 Commission or Brokerage 995197 89568 89568 179136
Payment of rent by 275000 24750 24750 495000
2 certain individuals 00 00 00 0
Fees for professional or 107027 96325 96325 192650
3 technical services- 86 1 1 2
39197 35278 35278
TOTAL 0 983 19 19

(4). Interest on delayed filing of GSTR-3B Returns:2020-21

On verification of GSTR-3B returns for the financial years 2019-2020, the
taxpayer has not paid/short paid the interest payable on delayed filing of GSTR-
3B returns under Section 50 of APGST/CGST Act. The details of are as follows:
No.
of Interest generated Interest paid in
Due Days SGST Cash paid by system Return Balance to be Paid
Date Date dela
Tax of of y
Perio Filin Filin Filin IGS IGS CGS SGS IGS CGS SGS
d g g g T CGST SGST T T T T T T IGST CGST SGST
15= 16=1 17=1
2 3 4 5 6 7 8 9 10 11 12 13 14
9-12 0-13 1-14
20- 17-
12021 02-21 03-21 25 0 0 0 0 0 0 0 0 0 0 0 0
20- 26-
22021 03-21 03-21 6 0 0 0 0 0 0 0 0 0 0 0 0
20- 26-
32021 04-21 04-21 6 0 0 0 0 0 0 0 0 0 0 0 0
20- 10-
42020 05-20 09-20 113 0 0 0 0 0 0 0 0 0 0 0 0
27- 10-
52020 06-20 09-20 75 0 159570 159570 0 5902 5902 0 0 0 0 5902 5902
20- 12-
62020 07-20 11-20 115 0 0 0 0 0 0 0 0 0 0 0 0
20- 12-
72020 08-20 11-20 84 0 0 0 0 0 0 0 0 0 0 0 0
20- 12-
82020 09-20 11-20 53 0 0 0 0 0 0 0 0 0 0 0 0
20- 18-
92020 10-20 12-20 59 0 0 0 0 0 0 0 0 0 0 0 0
10202 20- 25-
0 11-20 01-21 66 0 0 0 0 0 0 0 0 0 0 0 0
11202 20- 25- 103968 103968 3435 3435
0 12-20 02-21 67 0 8 8 0 2 2 0 0 0 0 34352 34352
12202 20- 26-
0 01-21 02-21 37 0 0 0 0 0 0 0 0 0 0 0 0
11992 11992 4025 402 4025 4025
Total 0 58 58 0 4 54 0 0 0 0 4 4

Page 8 of 12
The abstract of Interest payable on delayed filing of GSTR-3B Returns is:

S.n Year Interest payable

o. IGS CGST SGST Total
T
1 2020-
21 0 40254 40254 80508

Further on verification of the payments made by the taxpayer noticed that

the tax payer paid SGST interest of Rs.40251/- through DRC-03 vide ARN No.
AD371123007841F, Dt.24.11.2024 and CGST interest of Rs.40254/- has not
been paid by the taxable person.
Hence, after deducting the amount paid the remaining interest payable by the
taxable person on delayed filing of GSTR-3B Returns u/s 50 of AP GST Act 2017 is
arrived as under.

1. SGST : Rs.3/-

2. CGST: Rs.40,254/-

3. TOTAL: Rs.40,257/-

(5). Late fee on delayed filing of GSTR-9 returns:2020-21

On verification, it is noticed that the registered taxable person has filed

GSTR-9 Returns for the tax period 2020-21 on dt 30-06-2023 and paid late fee
Rs. 10,000/- SGST and Rs.10000/- CGST through DRC-03 vide ARN -------------------
dt 30-06-2023 under GST amnesty scheme for GSTR-9 .

Sl. Tax Due Date Date of No. of Late Fee Late Fee Remarks
No. Period of Filing Filing Days to be paid
delay paid
Filing
1 Paid
Rs.20,00
0 under
GST
2020- 28-02- 30-06- Ambesty
21 2022 2023 487 97400 20000 scheme

Hence, there is no demand in respect of delayed filing of GSTR-9 towards

late fee for the financial year ending 2020-21.

(6). Comparison of turnover and tax as per E-waybill Vs. GSTR-3B:2020-

21

On verification of the turnover and taxes as per E-waybills utilized by the

taxable person with respect to the turnover and taxes reported in GSTR-3B
returns for the tax period 2020-21, noticed that the taxable person has not

Page 9 of 12
 reported the turnovers and not paid taxes thereon on the following waybills
during the year 2020-21.

Date of No. Taxbl

Sl.N e-Waybill Supplier Recipient Recipient
o.
Utilisati Invoice e
No GSTIN GSTIN Name
on s Value
1012815994 37AAICS9943F2 33AAHFV1461D1 VINAYAGA
1 15 ZU ZI ENGINEERS 21-12-20 1 750000
AVEXA
CORPORATION
1412695218 37AAICS9943F2 29AAICS9943F1Z PRIVATE
2 83 ZU S LIMITED 13-11-20 1 180000
Total 930000

Tax payable on the Non-Reported Turnover: Rs.9, 30,000/- @18% = Rs.1,

67,400/-
(IGST 32400, CGST
67500, SGST 67500)

(7). ITC to be reversed on account of blocked/ineligible ITC:

On verification of the ITC received by the taxpayer with reference to GSTR-

2A statement, it is noticed that the taxpayer has not availed/utilized the
blocked/ineligible ITC.
(8). Penalty levied for books of account not available at the principal
place of business: 2020-21
It has been observed that there are no books of accounts available at the
address mentioned as the principal place of business, which is an offence under
the provisions of the Act, for which, levy of penalty proposed under section
122(1)(xvi) of the APGST Act, 2017. The said section is reproduced here under
for ready reference;

Sec 122 - Penalty for certain offences

122. (1) Where a taxable person who––
(xvi) Fails to keep, maintain or retain books of account and other documents in
accordance with the provisions of this Act or the rules made there under;

he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the
tax evaded or the tax not deducted under section 51 or short deducted or deducted but
not paid to the Government or tax not collected under section 52 or short collected or
collected but not paid to the Government or input tax credit availed of or passed on or
distributed irregularly, or the refund claimed fraudulently, whichever is higher.

In view of the aforesaid provision, penalty of 10,000/- under each act is

proposed as shown below;

Tax Period CGST SGST Total

2020-21 10000 10000 20000

Page 10 of 12
(10). Turnover as per GSTR-3B/9 Vs. IT Returns:

On verification of the financial statements of the taxpayer it is noticed that

there is a Contract Revenue of Rs.7,77,44,713/- and Income of Sale of Raw
Material to sub contractor is of Rs.4,60,28,566/- as per the P&L Account but the
taxpayer has reported the taxable turnover of Rs.12,37,73,278/- in GSTR-3B/9 for
the corresponding financial year. Hence, it is proposed to levy tax on the
differential amount as shown below;

Turnover as Turnover Differenc Rate of Tax

per IT Return as per e Tax @ Payable
GSTR-3B/9 Turnover 18%

27,68,63,344 27,68,63,3 0 - -
44

As seen from the above table, it is evident that there is no difference

between the turnovers reported in the financial statements as well as in the
GSTR-3B/9 Returns.

Abstract of tax/interest/late fee proposed in all aspects

(in Rupees)

Tax Liabilities proposed

Perio IGST CGST SGST TOTAL
d Description
.Interest on delayed filing 0 40254 3 40257
of GSTR-3B Returns
Comparison of turnover 32400 67500 67500 167400
and tax as per E-waybill
Vs. GSTR-3B
Penalty levied for books 0 10000 10000 20000
of account not available
at the principal place of
business
2020- Tax levied under Reverse 0 231228.5 231228.5 462457
21 Charge Basis
0 13973272 13973272 27946544
In eligible ITC U/s 16

Tax levied on un- 106228 40063597 40063597 80233422

reported turnover
Tax levied under RCM as 0 7055638
per Income Tax 54385851.5 54345600.5
schedules-3CD
138628 57913670.5 57873419.5 115925718
TOTAL

Page 11 of 12
 In view of the above, the taxpayer is hereby provided an
opportunity to pay the above mentioned tax and other dues within 30
days from the date of receipt of this Show cause Notice, through DRC-03
with applicable interest and penalty.

It is further informed that the taxpayer can file their objections, if

any, against the proposals in the Show cause Notice within 30 days from
the date of receipt of the Show cause Notice, failing which orders will be
passed in accordance with the proposals in the Show cause Notice, it is
also hereby provided an opportunity of Personal Hearing to advocate their
case in person or through their authorized representative in any working
day within the time granted to file objections with a prior intimation to the
undersigned.

Assistant Commissioner
(ST),
To, Vizianagaram South Circle.
M/s. AVEXA CORPORATION PRIVATE LIMITED
C-35, DATTIRAJERU, NEAR RAILWAYGATE, MANAPURAM VILLAGE, Datti
Rajeru, Vizianagaram, Andhra Pradesh, 535580
Email.Id: nuthalapati99@gmail.com
Phone No: 9949494888.

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