https://www.taxtmi.com/article/detailed?id=15653 Section 61 permits scrutiny only of filed GST returns to verify correctness and notify discrepancies; no return, no scrutiny, and no power to issue a filing notice. Where returns are absent, section 62 enables best judgment assessment. Scrutiny operates online, with a 30-day reply period for discrepancy notices. Time limits for issuing notices and orders follow the limitation regime in section 73 and CBIC timelines. Rule 99 requires forms ASMT-10, ASMT-11 and ASMT-12 for the scrutiny process, and section 61(3) allows month-specific corrective measures when discrepancies are accepted. en-us Wed, 24 Dec 2025 07:52:46 +0530 Wed, 24 Dec 2025 07:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15653 Section 61 permits scrutiny only of filed GST returns to verify correctness and notify discrepancies; no return, no scrutiny, and no power to issue a filing notice. Where returns are absent, section 62 enables best judgment assessment. Scrutiny operates online, with a 30-day reply period for discrepancy notices. Time limits for issuing notices and orders follow the limitation regime in section 73 and CBIC timelines. Rule 99 requires forms ASMT-10, ASMT-11 and ASMT-12 for the scrutiny process, and section 61(3) allows month-specific corrective measures when discrepancies are accepted. Articles Goods and Services Tax - GST Wed, 24 Dec 2025 07:52:46 +0530 https://www.taxtmi.com/article/detailed?id=15653