Query from Superintendent of GST

1. Should I reply to email queries from GST officials?

While the GST portal is the official medium for notices, GST officers sometimes initiate communication via email to request documents or clarifications. However, you are not obligated to respond to such informal requests unless you receive an official notice via the GST portal. The GST law mandates that notices and communications, such as show cause notices or demand orders, must be issued through the portal (Form DRC-01 or DRC-07).

Thus, unless the request is formally uploaded to the GST portal, you might wait for an official notice. However, it is advisable to respond to maintain transparency and avoid escalating the situation. A polite response mentioning that the payments were voluntary and referencing the GST DRC-03 forms can help clarify your stance without complicating matters.

2. What documents or reply should be submitted?

If you choose to reply or if an official notice is later issued, here’s how you can proceed:

• Documents to Submit:

  • 
    Proof of GST DRC-03 Payments: Attach copies of the DRC-03 forms for the voluntary payments you made for FY20 and FY21.
  • 
    GST Returns (Form 3B): Provide the relevant GST 3B forms that had the errors for the months in question, highlighting where the mistake occurred.
  • 
    Payment Receipts: Any receipts or acknowledgment of the payments made to correct the errors.
  • 
    Reconciliation Statement: A summary statement or reconciliation showing the original calculation errors, the subsequent voluntary payments, and how the error was rectified.

• Reply to the Superintendent: In your response, you can explain the situation in a clear and professional manner. Here’s a sample response:

Subject: Submission of Documents for GST Payments Made (FY20 & FY21)

Dear Sir/Madam,

I am writing in reference to your email regarding the GST payments made for FY20 and FY21, attached in Form GST DRC-03.

I would like to inform you that these payments were made voluntarily upon identifying a minor calculation error during the filing of Form GST 3B for the mentioned periods. I realized the mistake shortly after filing and made the necessary payments to rectify the situation.

As requested, I have attached:

• Copies of Form GST DRC-03 for the respective payments.
• Relevant Form GST 3B filings.
• Payment receipts for the voluntary payments made.
• A reconciliation statement explaining the error and subsequent correction.

Please let me know if any further clarification or documentation is required.

Thank you for your consideration.

Best regards,
[Your Name]
[Your GSTIN]
[Your Contact Information]

1. Should You Reply to Email Queries from GST Officials?

   • Ideally, notices and queries from GST authorities should be issued through the GST portal. However, it is not uncommon for officers to communicate informally via email for clarifications or document requests.
   • While you are not obligated to respond to informal emails unless a notice is issued via the portal, it’s advisable to maintain transparency and cooperation. You can politely acknowledge the email and ask if an official notice will be issued through the portal.
   • Check your GST portal under the "Additional Notices" section to verify if any formal notice has been issued.

2. What Documents or Reply Should Be Submitted?

   • If you decide to respond, or if an official notice is issued later, here’s a recommended approach:

     Documents to Provide:

     • 
       Copies of Form GST DRC-03: Attach the DRC-03 forms for the payments made during FY20 and FY21.
     • 
       GST 3B Returns: Submit the GST 3B filings where the calculation errors occurred.
     • 
       Payment Receipts: Attach any receipts or acknowledgments for the payments made.
     • 
       Reconciliation Statement: Provide a brief reconciliation showing the initial error in GST 3B, the voluntary payments made, and how it was corrected.

For detailed, personalized advice, consider a phone consultancy.

Hope you find the information helpful. You are free to contact me for further discussion.If you could spare two minutes of your time to write a review, It would be really grateful and very happy to read it.

Thank you.

Shubham Goyal