https://www.taxtmi.com/circulars?id=70666 Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required. en-us Fri, 07 Jan 2022 00:00:00 +0530 Tue, 04 Aug 2026 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70666 Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required. Circulars GST - States Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70666