https://www.taxtmi.com/manuals?id=2647 Scrutiny of returns allows the proper officer to issue Form GST ASMT-10 on finding discrepancies, require explanation within the prescribed period, and receive reply in Form GST ASMT-11. If the explanation or correction is acceptable, the officer may drop proceedings by issuing Form GST ASMT-12. Absent or unsatisfactory replies, or non-payment/non-correction after acceptance, permit escalation to adjudication or enforcement and determination of tax and other dues. Administrative instructions and procedural rules govern selection and quantification, while market-price comparisons alone are insufficient to recharacterise transaction value. en-us Tue, 02 May 2023 17:11:00 +0530 Tue, 10 Mar 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2647 Scrutiny of returns allows the proper officer to issue Form GST ASMT-10 on finding discrepancies, require explanation within the prescribed period, and receive reply in Form GST ASMT-11. If the explanation or correction is acceptable, the officer may drop proceedings by issuing Form GST ASMT-12. Absent or unsatisfactory replies, or non-payment/non-correction after acceptance, permit escalation to adjudication or enforcement and determination of tax and other dues. Administrative instructions and procedural rules govern selection and quantification, while market-price comparisons alone are insufficient to recharacterise transaction value. Manuals GST Tue, 02 May 2023 17:11:00 +0530 https://www.taxtmi.com/manuals?id=2647