Scrutiny Of Returns under GST Act - Section 61

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..... e Registered person files his explanation in Form GST ASMT11 If found acceptable, no further action shall be taken. ( Form GST ASMT-12) If not acceptable, initiate appropriate action under Section 65 / or Section 66 / or Section 67 or proceed under Section 73 or Section 74 [ or Section 74A . (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) Inserted vide Finance (No. 2) Act, 2024 ] Proper of .....

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..... 4 vide N.No. 17/2024 dated 27.09.2024) Inserted vide Finance (No. 2) Act, 2024 ] . What are the options left to the taxpayer? Either Accept or Dispute : If accepted he can pay Tax, Interest Penalty and submit Reply in Form ASMT 11 (or) he can correct himself in his returns for the month in which the discrepancy accepted. If disputed .. . He can file reply along with copies of evidences, if any. Wh .....

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..... r scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10 , informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of th .....

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