GST notices increasingly start from data mismatches: outward supplies, e-way bills, e-invoices, ITC, GSTR-2B, GSTR-3B and books not telling the same story. The best defence is a monthly analytics pack before the department asks for one.
Section 61 provides for scrutiny of returns and Rule 99 covers scrutiny-related procedure. Where explanation is not satisfactory or further action is required, issues may move into demand or other statutory workflows. This is why mismatch resolution should be documented early.
| Red flag | Finance-team control |
|---|---|
| GSTR-1 turnover higher/lower than GSTR-3B | Prepare period-wise reconciliation and reasons. |
| GSTR-2B ITC vs books gap | Vendor-wise pending credit tracker. |
| High e-way bill value vs return turnover | Map dispatches, stock transfers, job work and cancelled invoices. |
| Refund claims with weak zero-rated evidence | Keep LUT, invoices, FIRC/BRC and refund workings. |
| Credit ledger restriction or unusual ITC spike | Keep vendor and business-use evidence ready. |
When ASMT-10 or DRC-style proceedings arise, reply with tables, period-wise reconciliations, source documents and a clear explanation. Avoid generic replies like “data mismatch due to timing” unless supported by invoice-wise evidence.
This article is built only from official GST/CBIC/GST Council/GST portal sources. Always verify live notifications, portal advisories and state-specific extensions before filing.