Form GST ASMT - 10

[raja pandya]

sir, is it any provision in GST act, any State tax officer serve notice (FORM GST ASMT-10) to registered dealer through his personal mail I'd And in GST portal Notice /order option shown nothing please guide me thanks

[Rajagopalan Ranganathan]

Sir,

According to rule 99 of CGST Rules, 2017 -

"RULE 99. Scrutiny of returns. - (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10*, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.

(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer.

(3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12*.

All these Notices , reply thereto and acceptance order can be issued through common portel (GSTN) only.

[KASTURI SETHI]

Notice through personal email Id is not legally valid. I support the views of Sh.Ranganathan, Sir.

[raja pandya]

THANKS FOR REPLY SIR,

Rule 99 of CGST Rules, 2017 IS ALSO APPLICABLE TO STATE TAX OFFICER ,

AND HOW ONE CAN RELY ON SUCH NOTICE ON EMAIL,THE SAME NOTICE IS NOT SEEN IN GST PORTAL

[Rajagopalan Ranganathan]

Sir,

You request the officer to to issue the notice from common portal and the notice issued from personal e- mail id of the officer is not legally valid.

[raja pandya]

thank you sir Rajagopalan Ranganathan

AI Summary

Validity of assessment notices: personal email service is not legally valid; notices must be issued via the GST portal. Under Rule 99, the proper officer must issue any scrutiny notice in FORM GST ASMT-10, seek explanation within a time limit not exceeding thirty days (subject to extension), allow the taxpayer to respond or accept and pay the amounts via FORM GST ASMT-11, and, if acceptable, communicate in FORM GST ASMT-12; all such communications must be issued through the common GST portal, and service by an officer's personal email is not legally valid.