https://www.taxtmi.com/article/detailed?id=10394 Scrutiny requires the proper officer to verify returns using system data and analytics-selected cases, issue a consolidated Form GST ASMT-10 noting discrepancies, allow explanation in Form GST ASMT-11 or payment through the prescribed form, and conclude proceedings with Form GST ASMT-12 if explanations are acceptable; failure or unsatisfactory explanation may lead to audits, special audits, inspection, search and seizure procedures, or tax determination, and officers of specified rank may access business premises for inspection. en-us Wed, 11 May 2022 08:36:59 +0530 Wed, 11 May 2022 09:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10394 Scrutiny requires the proper officer to verify returns using system data and analytics-selected cases, issue a consolidated Form GST ASMT-10 noting discrepancies, allow explanation in Form GST ASMT-11 or payment through the prescribed form, and conclude proceedings with Form GST ASMT-12 if explanations are acceptable; failure or unsatisfactory explanation may lead to audits, special audits, inspection, search and seizure procedures, or tax determination, and officers of specified rank may access business premises for inspection. Articles Goods and Services Tax - GST Wed, 11 May 2022 08:36:59 +0530 https://www.taxtmi.com/article/detailed?id=10394