CMA Final · Indirect Tax Laws and Practice · GST Returns
During scrutiny of a return filed by Kaveri Textiles Pvt Ltd, the proper officer finds a discrepancy and issues a notice in FORM GST ASMT-10. As per the CGST Rules, 2017, within what maximum time must the registered person's explanation be sought, unless the officer permits a further period?
The explanation must be sought within a period not exceeding thirty days from the date the ASMT-10 notice is served, or any further period the proper officer permits. Seven working days relates to revocation show cause replies, not scrutiny of returns.
- ANot exceeding fifteen days from the date of service of the notice
- BNot exceeding thirty days from the date of service of the noticeCorrect
- CNot exceeding sixty days from the date of service of the notice
- DNot exceeding seven working days from the date of service of the notice
Explanation
Rule 99(1) requires the officer to seek the explanation within a time not exceeding thirty days from the date of service of the notice, or such further period as the officer permits. Seven working days is the reply period for a revocation show cause notice in FORM GST REG-23, so it does not apply here.
Did you get it right without looking?
One question tells you little. A timed set on GST Returns shows your real accuracy, how long you take and where you lose marks.
More GST Returns questions
- Sharma Traders, a registered person, accepts the discrepancy mentioned in a scrutiny notice and pays the tax and interest arising from it. T…
- Meera Enterprises receives a FORM GST ASMT-10 notice, accepts the discrepancy, and pays the tax and interest arising from it. Under the CGST…
- Registration of Narmada Agro was cancelled, and the officer revoked the cancellation by an order dated 20 June in FORM GST REG-22. Returns w…
- Sharma Traders, a registered person, receives a scrutiny notice in FORM GST ASMT-10 pointing to a mismatch in tax paid. It agrees with the d…
- Registration of Nanda Textiles was cancelled by the proper officer on his own motion, and the cancellation was ordered with retrospective ef…
- On an application for revocation of cancellation, the proper officer intends to reject it. He issues a show-cause notice in FORM GST REG-23 …