Scrutiny of returns: portal based discrepancy notices, taxpayer reply mechanism and prescribed timelines for assessment action. The circular prescribes a structured online procedure for scrutiny of returns via the GST BO Portal: Head Office issues risk based lists while proper officers may take suo motu cases; officers must issue Form GST ASMT 10 specifying parameter wise discrepancies, consider payments made via Form DRC 03, receive replies in Form GST ASMT 11, and conclude by Form GST ASMT 12 if satisfied, or initiate determination proceedings, audit or investigation otherwise. Time bound timelines, reporting on MIS and oversight by zonal commissioners are mandated, and an indicative list of selection parameters is provided.
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 returns: portal based discrepancy notices, taxpayer reply mechanism and prescribed timelines for assessment action.
The circular prescribes a structured online procedure for scrutiny of returns via the GST BO Portal: Head Office issues risk based lists while proper officers may take suo motu cases; officers must issue Form GST ASMT 10 specifying parameter wise discrepancies, consider payments made via Form DRC 03, receive replies in Form GST ASMT 11, and conclude by Form GST ASMT 12 if satisfied, or initiate determination proceedings, audit or investigation otherwise. Time bound timelines, reporting on MIS and oversight by zonal commissioners are mandated, and an indicative list of selection parameters is provided.
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