https://www.taxtmi.com/article/detailed?id=11416 Scrutiny follows a centrally selected, risk based SOP: the proper officer must examine all returns for each selected GSTIN for the financial year, issue specific quantified discrepancies in FORM GST ASMT-10, accept taxpayer payment via FORM GST DRC-03 or consider the taxpayer's FORM GST ASMT-11 reply, conclude acceptable cases in FORM GST ASMT-12, or proceed to determine tax and other dues or refer cases for audit/investigation. The SOP prescribes timelines, reporting, and detailed reconciliation and ITC risk parameters to be checked during scrutiny. en-us Fri, 19 May 2023 12:11:28 +0530 Fri, 19 May 2023 12:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11416 Scrutiny follows a centrally selected, risk based SOP: the proper officer must examine all returns for each selected GSTIN for the financial year, issue specific quantified discrepancies in FORM GST ASMT-10, accept taxpayer payment via FORM GST DRC-03 or consider the taxpayer's FORM GST ASMT-11 reply, conclude acceptable cases in FORM GST ASMT-12, or proceed to determine tax and other dues or refer cases for audit/investigation. The SOP prescribes timelines, reporting, and detailed reconciliation and ITC risk parameters to be checked during scrutiny. Articles Goods and Services Tax - GST Fri, 19 May 2023 12:11:28 +0530 https://www.taxtmi.com/article/detailed?id=11416