Scrutiny of GST returns for FY2017-18/18-19 uses risk-based selection, ASMT-10 notices, and reconciliation of returns and credits. Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scrutiny of GST returns for FY2017-18/18-19 uses risk-based selection, ASMT-10 notices, and reconciliation of returns and credits.
Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory.
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