Scrutiny of returns under GST

Rule-99 of CGST Rules 2017

Scruti­ny of returns.- 

(1) Where any return fur­nished by a reg­is­tered per­son is select­ed for scruti­ny, the prop­er offi­cer shall scru­ti­nize the same in accor­dance with the pro­vi­sions of sec­tion 61 with ref­er­ence to the infor­ma­tion avail­able with him, and in case of any dis­crep­an­cy, he shall issue a notice to the said per­son in FORM GST ASMT-10, inform­ing him of such dis­crep­an­cy and seek­ing his expla­na­tion there­to with­in such time, not exceed­ing thir­ty days from the date of ser­vice of the notice or such fur­ther peri­od as may be  per­mit­ted by him and also, where pos­si­ble, quan­ti­fy­ing the amount of tax, inter­est and any oth­er amount payable in rela­tion to such discrepancy.

• The reg­is­tered per­son may accept the dis­crep­an­cy men­tioned in the notice issued under sub-rule (1), and pay the tax, inter­est and any oth­er amount aris­ing from such dis­crep­an­cy and inform the same or fur­nish an expla­na­tion for the dis­crep­an­cy in FORM GST ASMT-11 to the proper

Where the expla­na­tion fur­nished by the reg­is­tered per­son or the infor­ma­tion sub­mit­ted under sub-rule (2) is found to be accept­able, the prop­er offi­cer shall inform him accord­ing­ly in FORM GST ASMT-12.