https://www.taxtmi.com/article/detailed?id=11499 Scrutiny of GST returns is an online examination of filed returns to verify declared figures by matching and reconciliation; it applies only where a return has been filed and cannot be used to compel filing, with non filing dealt with by best judgment assessment. Scrutiny may prompt an audit but is distinct from audit, and notices of discrepancy issued in scrutiny must be replied to within a prescribed period, subject to extensions by the proper officer. en-us Thu, 15 Jun 2023 12:37:00 +0530 Thu, 15 Jun 2023 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11499 Scrutiny of GST returns is an online examination of filed returns to verify declared figures by matching and reconciliation; it applies only where a return has been filed and cannot be used to compel filing, with non filing dealt with by best judgment assessment. Scrutiny may prompt an audit but is distinct from audit, and notices of discrepancy issued in scrutiny must be replied to within a prescribed period, subject to extensions by the proper officer. Articles Goods and Services Tax - GST Thu, 15 Jun 2023 12:37:00 +0530 https://www.taxtmi.com/article/detailed?id=11499