https://www.taxtmi.com/circulars?id=71023 Return scrutiny must be based on identified discrepancies found through examination of returns, available reports and reconciliation-statement data. FORM GST ASMT-10 may be issued only where sufficient grounds and revenue implications exist, with requests limited to relevant information. Taxpayer explanations in FORM GST ASMT-11 must be considered before an order is issued; rejection requires a reasoned speaking order, and ex parte orders should generally be avoided. Duplicate notices for the same issue and tax period require review, with legally unsustainable notices closed. en-us Tue, 16 Apr 2024 00:00:00 +0530 Sat, 29 Aug 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71023 Return scrutiny must be based on identified discrepancies found through examination of returns, available reports and reconciliation-statement data. FORM GST ASMT-10 may be issued only where sufficient grounds and revenue implications exist, with requests limited to relevant information. Taxpayer explanations in FORM GST ASMT-11 must be considered before an order is issued; rejection requires a reasoned speaking order, and ex parte orders should generally be avoided. Duplicate notices for the same issue and tax period require review, with legally unsustainable notices closed. Circulars GST - States Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71023