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CMA Final · Indirect Tax Laws and Practice · GST Returns

Under the CGST Rules, 2017, a return of a registered person is selected for scrutiny and the proper officer finds a discrepancy. In which form is the notice informing the person of the discrepancy issued, and what is the maximum time normally allowed for explanation from the date of service of the notice, unless further time is permitted?

The scrutiny notice is issued in FORM GST ASMT-10, and the explanation must be sought within a period not exceeding thirty days from service of the notice, extendable by the officer. ASMT-11 is the taxpayer's reply and ASMT-12 is the officer's intimation of acceptance.

  1. AFORM GST ASMT-10; thirty daysCorrect
  2. BFORM GST ASMT-11; thirty days
  3. CFORM GST ASMT-10; fifteen days
  4. DFORM GST ASMT-12; seven working days

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, or such further period as he permits. ASMT-11 is the taxpayer's reply or acceptance, and ASMT-12 is the officer's acceptance communication, so those options mix up the forms.

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