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<h1>Rule 99: Scrutiny of GST Returns Requires Explanation or Payment within 30 Days if Discrepancies Found</h1> Under Rule 99 of the Central Goods and Services Tax Rules, 2017, if a registered person's return is selected for scrutiny, the proper officer will examine it per Section 61. If discrepancies are found, a notice in FORM GST ASMT-10 is issued, requiring an explanation within 30 days. The registered person can either accept the discrepancy, pay the due amounts, and inform the officer, or provide an explanation using FORM GST ASMT-11. If the explanation is satisfactory, the officer will confirm acceptance in FORM GST ASMT-12.