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CMA Final · Indirect Tax Laws and Practice · GST Returns

Sharma Traders, a registered person, accepts the discrepancy mentioned in a scrutiny notice and pays the tax and interest arising from it. The proper officer finds the payment and explanation acceptable. Which sequence of forms correctly describes the process under the CGST Rules, 2017?

The officer issues ASMT-10 as the scrutiny notice, the registered person responds with payment and explanation in ASMT-11, and if the officer finds it acceptable he informs the person in ASMT-12. GSTR-3A relates to non-filers, not scrutiny.

  1. AASMT-10 notice, ASMT-12 reply by taxpayer, ASMT-11 acceptance by officer
  2. BASMT-10 notice, ASMT-11 reply by taxpayer, ASMT-12 intimation by officerCorrect
  3. CASMT-11 notice, ASMT-10 reply by taxpayer, ASMT-12 intimation by officer
  4. DGSTR-3A notice, ASMT-11 reply by taxpayer, ASMT-12 intimation by officer

Explanation

Under rule 99, the officer issues ASMT-10. The registered person accepts the discrepancy, pays and informs or explains in ASMT-11. If acceptable, the officer informs him in ASMT-12. The first option reverses the roles of ASMT-11 and ASMT-12.

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