Friends, I am sure you all must be enjoying winter season with family along with complying with the notices issued by the GST Department both Central & State at the fag end of extended time barring dates under GST laws and advising clients for complying section 43B(h) of the Income Tax Act. We professionals hardly get free time to relax. According to Union Finance Ministry sources, many companies have been getting GST notices due to bunching of notices ahead of the due dates and this has largely been only a seasonal or temporary issue. However, it has also been noticed that some states may have sent a higher number of GST notices. “Some states may have actually given higher notices than others. Some of the states in the value added tax regime, used to do 100% assessment of returns, that is they would assess each and every return they received,” said a senior official. Under the GST regime, the Central GST authorities only assess 1% of the returns whil.......