https://www.taxtmi.com/circulars?id=70557 GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70557 GST return scrutiny is to be conducted through data-based selection and specified discrepancy parameters, with mandatory scrutiny for identified mismatches and risk-based selection for other parameters. Officers must issue Form GST-ASMT-10 stating all discrepancies and consider replies in ASMT-11. Proceedings may be dropped through ASMT-12 where explanations are accepted or liabilities are paid through DRC-03. Cases involving unsatisfactory replies or failure to correct accepted discrepancies must be transferred to the jurisdictional proper officer for demand action under the applicable provisions, subject to prior approval for higher-value adjudication cases. Circulars GST - States Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70557