Scrutiny of self-assessed GST returns: notice, response periods and assessment steps for unresolved discrepancies under SGST rules. Proper Officers must scrutinize 2017-18 self-assessed GST returns for escaped or under-assessed outward supplies, incorrect rates, ineligible exemptions or input tax credits, issue Form GST ASMT-10 quantifying tax, interest and other amounts and allow up to thirty days for response; if unrectified, proceed to determine tax and dues or, for fraud, initiate penal assessment. Pending online processes, manual DRC-01/DRC-02 notices shall follow and unresolved cases culminate in DRC-07 adjudication with tax, interest and prescribed penalty; GSTR-9 rectification will be accepted where it corrects defects.