Scrutiny of self assessed returns filed by registered persons -Discrepancies noticed - Failure to take corrective measures to rectify the discrepancies - Completion of assessments - guidelines issued.

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..... nthapuram No. CT/6845/2019-C1 Dated 30/05/2019 Circular No. 07/2019 Sub:- SGST Scrutiny of self assessed returns filed by registered persons -Discrepancies noticed - Failure to take corrective measures to rectify the discrepancies - Completion of assessments - guidelines issued. The due date for filing returns under Goods and Services Tax Act .....

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..... er Officer shall issue a notice to the assessee in FORM GST ASMT-10 , manually informing him of such discrepancy and seeking his explanation thereon. While issuing notice, the Proper Officer shall quantify the amount of tax, interest and any other amount payable in relation to such discrepancy. As per law, while issuing FORM GST ASMT-10 , the Proper Officer shall give time to the assessee, not e .....

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..... e the assessee after accepting the discrepancies, fails to take corrective measure in his return for the month in which the discrepancy is noticed, the proper officer shall proceed to determine the tax and other dues under Section 73. In case of fraud or willful suppression of facts, the Proper Officer shall proceed under Section 74. As the online system is not ready, after the expiry of .....

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..... etermine the amount of tax, interest and a penalty equivalent to 10% of tax or ₹ 10,000/-, whichever is higher. FORM GST DRC-07 shall be issued online. All officers are instructed to take action against assessees who have disclosed higher liability in GSTR-1 compared with GSTR-3B . Also take action against assessees who have availed wrong VAT - transitional credit, 2A mismatch, .....

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..... CGST Cess No. of cases concluded based on reply No.of cases in which GST DRC 07 issued. SGST CGST Cess Penalty .....

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