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CMA Final · Indirect Tax Laws and Practice · GST Returns

Meera Enterprises receives a FORM GST ASMT-10 notice, accepts the discrepancy, and pays the tax and interest arising from it. Under the CGST Rules, 2017 as given, what should it do next and how is the outcome communicated if the officer finds it acceptable?

The registered person informs the payment or furnishes its explanation in FORM GST ASMT-11. If the proper officer finds it acceptable, he informs the person accordingly in FORM GST ASMT-12. The reverse sequence, or the registration forms, belong to other procedures.

  1. AInform the payment or furnish an explanation in FORM GST ASMT-11; the officer then informs acceptance in FORM GST ASMT-12Correct
  2. BFile FORM GST REG-21; the officer then replies in FORM GST REG-22
  3. CFile FORM GST ASMT-12; the officer then replies in FORM GST ASMT-11
  4. DFile FORM GST GSTR-3A; the officer then replies in FORM GST ASMT-12

Explanation

Rule 99(2) lets the person accept the discrepancy, pay and inform it, or furnish an explanation, in FORM ASMT-11. Under rule 99(3), if this is acceptable the officer informs the person in FORM ASMT-12. The option reversing ASMT-11 and ASMT-12 gets the roles wrong.

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