https://www.taxtmi.com/circulars?id=65583 Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory. en-us Tue, 26 Apr 2022 00:00:00 +0530 Wed, 11 Feb 2026 15:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65583 Selection of GSTINs for scrutiny is to be risk based using DGARM data; ward in charges act as proper officers to scrutinize returns using system sources (DGARM, GSTN, E Way Bill Portal), issue a compiled FORM GST ASMT-10 per GSTIN for the financial year, quantify discrepancies where possible, accept payment via FORM GST DRC-03 or explanations in FORM GST ASMT-11, conclude by FORM GST ASMT-12 if acceptable, or proceed to determination of tax and referral for audit/investigation where explanations or payments are not satisfactory. Circulars GST - States Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65583