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CMA Final · Indirect Tax Laws and Practice · GST Returns

Under the CGST Rules, 2017, a registered person's return is selected for scrutiny and the proper officer finds a discrepancy. By which form is the person informed of the discrepancy, and what is the maximum time normally allowed to explain, unless further time is permitted?

The discrepancy is communicated through FORM GST ASMT-10, and the registered person must explain within a period not exceeding thirty days from service of the notice, or any further period the officer permits. ASMT-11 is the reply and ASMT-12 is the acceptance communication.

  1. AFORM GST ASMT-10; not exceeding thirty days from the date of service of the noticeCorrect
  2. BFORM GST ASMT-11; not exceeding thirty days from the date of service of the notice
  3. CFORM GST ASMT-10; not exceeding seven working days from the date of service of the notice
  4. DFORM GST ASMT-12; not exceeding ninety days from the date of service of the notice

Explanation

Rule 99(1) requires the proper officer to issue a notice in FORM GST ASMT-10 seeking an explanation within a time not exceeding thirty days from service of the notice, or such further period as he permits. ASMT-11 is the taxpayer's reply, and ASMT-12 is the officer's acceptance order. Seven working days applies to the reply to a show-cause notice in revocation proceedings, not scrutiny.

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