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. In which form must the officer inform the person of the discrepancy and seek an explanation?
The notice is issued in FORM GST ASMT-10. Under the scrutiny rule, the officer informs the registered person of the discrepancy and seeks an explanation in that form. The taxpayer replies in ASMT-11, and acceptance is communicated in ASMT-12, while GSTR-3A relates to non-filing of returns.
- AFORM GST ASMT-10Correct
- BFORM GST ASMT-11
- CFORM GST ASMT-12
- DFORM GSTR-3A
Explanation
Rule 99(1) requires the proper officer to issue a notice in FORM GST ASMT-10 informing the person of the discrepancy. ASMT-11 is the form the taxpayer uses to reply or accept, and ASMT-12 is the officer's communication that the explanation is acceptable. GSTR-3A is for non-filers.
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