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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. Under the CGST Rules, 2017 as given, what is the maximum time within which the registered person must be asked to explain, unless a further period is permitted?

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 such further period as the proper officer permits. The seven-working-day period belongs to revocation show-cause notices, not to scrutiny of returns.

  1. ASeven working days from the date of the notice
  2. BFifteen days from the date of the notice
  3. CThirty days from the date of service of the noticeCorrect
  4. DSixty days from the date of service of the notice

Explanation

Rule 99(1) says the officer seeks 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 is the reply period for a show-cause notice in FORM GST REG-23 in revocation cases, so it does not apply here.

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