Return scrutiny procedures: notice triggers response options and time limits for resolving tax discrepancies under GST regime. Scrutiny of returns requires the proper officer to examine selected returns, issue a prescribed-form notice when discrepancies are found (quantifying tax, interest and other amounts where possible) and allow a limited time for explanation. The taxpayer may accept and pay the amounts or furnish an explanation in the prescribed response form; if the explanation is accepted, the officer communicates acceptance in the prescribed communication form.