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.
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 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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