Scrutiny of GST returns: officer may select returns for data driven verification of ITC and tax liabilities, with prescribed notice procedures. Scrutiny under Section 61 and Rule 99 assigns the Superintendent as proper officer to scrutinise returns using departmental data and DGARM selection, verify correctness of ITC claims and tax liabilities against GSTR 1/GSTR 3B/GSTR 2A, e way bills and ICEGATE, and to notify discrepancies in FORM GST ASMT 10. Taxpayers may accept and pay or respond in FORM GST ASMT 11; unsatisfactory responses or non payment permit tax determination and referral for audit or enforcement. Timelines, prioritisation by revenue impact, a scrutiny register and monthly progress reporting govern the process.
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: officer may select returns for data driven verification of ITC and tax liabilities, with prescribed notice procedures.
Scrutiny under Section 61 and Rule 99 assigns the Superintendent as proper officer to scrutinise returns using departmental data and DGARM selection, verify correctness of ITC claims and tax liabilities against GSTR 1/GSTR 3B/GSTR 2A, e way bills and ICEGATE, and to notify discrepancies in FORM GST ASMT 10. Taxpayers may accept and pay or respond in FORM GST ASMT 11; unsatisfactory responses or non payment permit tax determination and referral for audit or enforcement. Timelines, prioritisation by revenue impact, a scrutiny register and monthly progress reporting govern the process.
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