Implementation of Annual Return Scrutiny under Section 61 of UPGST Act, 2017 through Online Module Developed with IIT Lucknow

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....5;ार्यपालक/कार्पो0 सर्किल) उपायुक्त/सहायक आयुक्त/राज्य कर अधिकारी (कर अधिनिर्णयण) राज्य कर, उत्तर प्रदेश। जी0एस0टी0 प्रणाली में रिटर्न स्क्रूटनी का कार्य अत्यंत महत्वपूर्ण है। उत्तर प्रदेश वस्तु एवं सेवा &#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule(1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub- rule (2) in found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. उपर्युक्त विधिक व्यवस्था के परिपेक्ष्य में दाखिल किये गये रिटर्न में &#23....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....325; रिटर्न में पायी गयी विसंगतियों से अवगत कराने हेतु उ0प्र0 वस्तु एवं सेवा कर अधिनियिम-2017 की धारा-61 सपठित वस्तु एवं सेवा कर नियमावली-2017 के नियम 99 के अंतर्गत कार्यवाही निष्पादित करने हेतु एक ऑनलाइन मॉड्यूल विकसित क&....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6;येगी। नोटिस प्रेषण का यह प्रारुप पीडीएफ फार्म में है जिनके आंकड़े ऑटो पापुलेटेड होने के कारण असम्पादन योग्य है। प्रॉपर ऑफिसर द्वारा मॉड्यूल के माध्यम से ऑटो जेनरेटेड विसंगतियों के अतिरिक्त अन्य किसी &#2346....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....6;र उत्तर प्राप्त होने के उपरांत कोई अन्य कार्यवाही प्रचलित नहीं की जायेगी। उक्त मॉड्यूल के माध्यम से निष्पादित की गयी कार्यवाहियों का अनुश्रवण जोनल अपर आयुक्त ग्रेड-1 एवं संभागीय संयुक्त आयुक्त (कार्यप&#236....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es 99 have been provided for return scrutiny. Section 61 has the following arrangements: Scrutiny of returns (1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. (2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard. (3) In case no satisfactory explanation is furnished within a period of thirty day of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74. Rule-99 has the following arrangement: Scrutiny of returns- (1) Where any return furni....