Scrutiny assessment: proper officers may verify GST returns, seek explanations, and trigger audits or recovery actions.

Scrutiny assessment authorises the proper officer to identify discrepancies in registered persons' returns, issue a notice in Form GST ASMT-10, receive explanation electronically via Form GST ASMT-11, and, if acceptable, inform the taxpayer by Form GST ASMT-12; if not, the officer may determine tax, interest and other dues and refer the matter for audit, special audit, inspection or recovery as appropriate.

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