CMA Final · Indirect Tax Laws and Practice · GST Returns
A registered person's return is selected for scrutiny and the proper officer finds a discrepancy. Under the CGST Rules, 2017, what is the maximum time, from the date of service of the notice in FORM GST ASMT-10, within which the person must be asked to explain, unless the officer permits a further period?
The explanation must be sought within a period not exceeding thirty days from the date of service of the FORM GST ASMT-10 notice, or any further period the proper officer allows. This is the scrutiny of returns procedure under rule 99.
- ASeven working days
- BFifteen days
- CThirty daysCorrect
- DNinety days
Explanation
Rule 99(1) says the proper officer issues FORM GST ASMT-10 seeking an explanation within a time not exceeding thirty days from the date of service of the notice, or such further period as he permits. Seven working days applies to the reply to a show cause notice on a revocation application, and ninety days is the revocation application period, so both are wrong here.
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