https://www.taxtmi.com/article/detailed?id=7789 Statutory scrutiny requires the proper officer to identify discrepancies in returns, issue a discrepancy notice seeking explanation within the prescribed period, and permit the registered person to accept and rectify discrepancies or furnish explanations using prescribed GST assessment forms. If the explanation is acceptable, no further action follows; if no satisfactory explanation is furnished or corrective measures are not taken after acceptance, the proper officer may escalate to audit, special audit, inspection/search/seizure, or proceed to determine tax and other dues under the statutory provisions. en-us Sat, 23 Dec 2017 09:05:13 +0530 Sat, 23 Dec 2017 09:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7789 Statutory scrutiny requires the proper officer to identify discrepancies in returns, issue a discrepancy notice seeking explanation within the prescribed period, and permit the registered person to accept and rectify discrepancies or furnish explanations using prescribed GST assessment forms. If the explanation is acceptable, no further action follows; if no satisfactory explanation is furnished or corrective measures are not taken after acceptance, the proper officer may escalate to audit, special audit, inspection/search/seizure, or proceed to determine tax and other dues under the statutory provisions. Articles Goods and Services Tax - GST Sat, 23 Dec 2017 09:05:13 +0530 https://www.taxtmi.com/article/detailed?id=7789