https://www.taxtmi.com/circulars?id=67284 The circular prescribes a structured online procedure for scrutiny of returns via the GST BO Portal: Head Office issues risk based lists while proper officers may take suo motu cases; officers must issue Form GST ASMT 10 specifying parameter wise discrepancies, consider payments made via Form DRC 03, receive replies in Form GST ASMT 11, and conclude by Form GST ASMT 12 if satisfied, or initiate determination proceedings, audit or investigation otherwise. Time bound timelines, reporting on MIS and oversight by zonal commissioners are mandated, and an indicative list of selection parameters is provided. en-us Tue, 25 Jul 2023 00:00:00 +0530 Fri, 29 Mar 2024 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67284 The circular prescribes a structured online procedure for scrutiny of returns via the GST BO Portal: Head Office issues risk based lists while proper officers may take suo motu cases; officers must issue Form GST ASMT 10 specifying parameter wise discrepancies, consider payments made via Form DRC 03, receive replies in Form GST ASMT 11, and conclude by Form GST ASMT 12 if satisfied, or initiate determination proceedings, audit or investigation otherwise. Time bound timelines, reporting on MIS and oversight by zonal commissioners are mandated, and an indicative list of selection parameters is provided. Circulars GST - States Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67284