Date: 3rd July, 2026
Regulatory Compliance Disclosure
Delta Manufacturing Limited has received a Notice for Scrutiny of Returns in Form GST ASMT-10 on 2nd July, 2026, from the Office of the Deputy Commissioner of State Tax, Ambad, Nashik - Maharashtra. The notice was issued under Section 61 read with rule 99 of the CGST/SGST Act, 2017, regarding the company's GSTR-3B returns for the Financial Year 2023-2024 (April 2023 to March 2024).
Nature of the Notice
The notice was issued pursuant to scrutiny of the company's GST returns and seeks explanation/clarification regarding certain discrepancies observed during the scrutiny process. Specifically, the discrepancies relate to reporting of Reverse Charge Mechanism ("RCM") Supplies in GSTR-1, which were identified during scrutiny of GSTR-3B returns for FY 2023-24. The approximate amount involved is ₹1,77,170, though this is subject to reconciliation and explanation by the company.
Financial Impact Assessment
At this stage, the notice is solely for seeking explanation and clarification. The quantifiable financial impact, if any, would be limited to the approximate amount of ₹1,77,170 mentioned in the notice.
Company Response
The company is currently examining the notice in detail and intends to submit its response within the prescribed timelines, based on the advice of its tax consultants.