Scrutiny of Returns may trigger a notice and require explanation, or escalate to adjudication and enforcement if unresolved.

Scrutiny of returns allows the proper officer to issue Form GST ASMT-10 on finding discrepancies, require explanation within the prescribed period, and receive reply in Form GST ASMT-11. If the explanation or correction is acceptable, the officer may drop proceedings by issuing Form GST ASMT-12. Absent or unsatisfactory replies, or non-payment/non-correction after acceptance, permit escalation to adjudication or enforcement and determination of tax and other dues. Administrative instructions and procedural rules govern selection and quantification, while market-price comparisons alone are insufficient to recharacterise transaction value.

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