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CA Final · Indirect Tax Laws · Returns

The proper officer scrutinised the GSTR-3B of Kaveri Traders, Chennai, and found a mismatch in the tax paid. A notice in FORM GST ASMT-10 was served on 5 March. Under the Rules, within what time must the registered person ordinarily furnish his explanation, unless the officer permits more time?

The explanation must be furnished within a period not exceeding thirty days from the date of service of the ASMT-10 notice, or such further period as the officer permits. Seven working days applies to revocation show-cause replies, and ninety days to revocation applications.

  1. ANot exceeding fifteen days from the date of service of the notice
  2. BNot exceeding thirty days from the date of service of the noticeCorrect
  3. CSeven working days from the date of service of the notice
  4. DNot exceeding ninety days from the date of service of the notice

Explanation

Rule 99(1) requires the officer to seek an explanation within a time not exceeding thirty days from the date of service of the notice, or such further period as he may permit. Seven working days is the reply period for the REG-23 notice, which is a different procedure. Ninety days is the revocation application period.

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