The taxpayer may accept the discrepancies mentioned in the Notice issued in Form GST ASMT- 10 and pay the tax through FORM GST DRC-03. The competent official must examine all returns for the corresponding fiscal year under consideration, and a single compiled notice in Form GST ASMT-10 may be delivered to the taxpayer for that fiscal year.Īll communications with taxpayers for inspection must be done using the DIN as specified in Circular No. This time shall not exceed 30 days from the date of serving of the notification or such extended period as he may grant, as well as quantifying the amount of tax, interest, and any other sum owed in respect to such disparity, when practicable.Īs per Rule 99 of the CGST Rules, the proper officer may notify the registered person of any discrepancies discovered during the examination of Form GST ASMT-10 and request his explanation. ![]() In the event of a discrepancy, he should send a notification to the person in FORM GST ASMT-10 advising him of the discrepancy and requesting an explanation within such a period. When a return is selected for scrutiny, the competent officer shall scrutinize it as per section 61 regarding the information at his disposal. Notification of a discrepancy to the registered person. ![]() Step-by-step Process for Performing Scrutiny under GST The returns and associated particulars given by the registered individual must be scrutinized by the competent authorities to ensure their accuracy.įor scrutiny, the information accessible with the competent official on the system and the details made available through different sources such as DGRAM, ADVAIT, GSTN, and the E-WAY Bill site will be relied on. – GST, ‘Superintendent of Central Tax’ can conduct scrutiny of GST returns. ![]() Appropriate Officer for ScrutinyĪccording to Circular No. The DGRAM (Directorate General of Analytics and Risk Management) has been tasked with selecting the GSTINs registered with Central Tax Authorities whose returns are to be inspected and communicating the same to the nodal officer of the Commissionerate concerned for further action. This section states that “the competent official may scrutinize the return and associated particulars supplied by the registered person to check the correctness of the return and discrepancies, if any, in such way as may be specified and request his explanation thereof.” Returns Selected for Scrutiny The provisions for return scrutiny are included in Section 61 of the CGST Act and Rule 99 of the CGST Rules. GST Laws do not define the term “scrutiny.” ‘Scrutiny,’ as per the Cambridge Dictionary means “The thorough and detailed analysis of something to understand more about something.” GST Clauses Related to Scrutiny ![]() Provisions relevant to scrutiny under the CGST Act, as well as a synopsis of newly issued SOP on scrutiny, are outlined below: Definition of Scrutiny Otherwise, it would result in a torrent of lawsuits, particularly in situations of ITC mismatches available in GSTR 2A/2B and reported in GSTR-3B owing to factors beyond assesses’ control. Officers should be ready to accept legitimate explanations in the case of any discrepancies identified by them since assessees have experienced several problems in transitioning to the new Law. The process of scrutinizing returns would reveal how GST regulations are applied at the ground level by GST authorities.
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