GST returns selected for scrutiny must be answered within 30 days to address discrepancies and pay assessed amounts. Where a GST return is selected for scrutiny the proper officer shall examine it against available information and, on finding a discrepancy, issue FORM GST ASMT-10 specifying the discrepancy, seeking an explanation within thirty days (or extended period) and, where possible, quantifying tax, interest and other amounts. The registrant may accept and pay the amounts or furnish an explanation in FORM GST ASMT-11; an acceptable explanation is communicated in FORM GST ASMT-12.