Scrutiny of GST returns: procedures for notice, explanation, and further compliance actions under GST scrutiny framework.
Scrutiny requires the proper officer to verify returns using system data and analytics-selected cases, issue a consolidated Form GST ASMT-10 noting discrepancies, allow explanation in Form GST ASMT-11 or payment through the prescribed form, and conclude proceedings with Form GST ASMT-12 if explanations are acceptable; failure or unsatisfactory explanation may lead to audits, special audits, inspection, search and seizure procedures, or tax determination, and officers of specified rank may access business premises for inspection. (AI Summary)

Audit under GST: document inspection limited to legally required records, not ad hoc or irrelevant demands.
Audit under GST verifies turnover, taxes, refunds and input tax credit by examining records, returns and other documents maintained under GST and other laws. Officers may review prescribed accounts (production, supplies, stock, input tax credit, tax payable/paid) and listed documents such as financial statements, trial balance and audit reports, but may not require creation of documents not mandated by law. Requests should be limited to legally required and relevant records and applied with proportionality to business nature to avoid mechanical or excessive demands. (AI Summary)

Reason to believe must be objectively grounded and recorded before arrest powers under GST to prevent arbitrary enforcement.
Arrest powers under GST require a reason to believe grounded in objective, recorded material; belief must be based on relevant information or documents, not mere suspicion, and while courts generally do not re-assess adequacy, they will strike down beliefs unsupported by any material or that are arbitrary or whimsical. (AI Summary)