https://www.taxtmi.com/manuals?id=7617 Scrutiny under Section 61 and Rule 99 assigns the Superintendent as proper officer to scrutinise returns using departmental data and DGARM selection, verify correctness of ITC claims and tax liabilities against GSTR 1/GSTR 3B/GSTR 2A, e way bills and ICEGATE, and to notify discrepancies in FORM GST ASMT 10. Taxpayers may accept and pay or respond in FORM GST ASMT 11; unsatisfactory responses or non payment permit tax determination and referral for audit or enforcement. Timelines, prioritisation by revenue impact, a scrutiny register and monthly progress reporting govern the process. en-us Tue, 25 Feb 2025 14:25:00 +0530 Mon, 10 Mar 2025 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7617 Scrutiny under Section 61 and Rule 99 assigns the Superintendent as proper officer to scrutinise returns using departmental data and DGARM selection, verify correctness of ITC claims and tax liabilities against GSTR 1/GSTR 3B/GSTR 2A, e way bills and ICEGATE, and to notify discrepancies in FORM GST ASMT 10. Taxpayers may accept and pay or respond in FORM GST ASMT 11; unsatisfactory responses or non payment permit tax determination and referral for audit or enforcement. Timelines, prioritisation by revenue impact, a scrutiny register and monthly progress reporting govern the process. Manuals GST Tue, 25 Feb 2025 14:25:00 +0530 https://www.taxtmi.com/manuals?id=7617