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TMI BlogSCRUTINY ASSESSMENT BY PROPER OFFICERX X X X Extracts X X X X X X X X Extracts X X X X ..... that in case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard. However, if no satisfactory explanation is furnished within the stipulated time of thirty days or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the tax authorities may initiate the following actions- * Conduct a tax audit under Section 65 of the CGST Act, 2017; or * Start a special audit under Section 66 of the CGST Act, 2017; or * Inspect and search the places of the taxpayer's business under Section 67 of the CGST Act, 2017; or * Initiate demand and recovery p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of service of notice (v) If the discrepancies pointed out in FORM GST ASMT-10 is not acceptable to the taxpayer then he has to submit his explanation electronically through common portal vide FORM GST ASMT-11 [Rule 99(2)]. (vi) If the reply of the taxpayer is found to be satisfactory and acceptable, then the proper officer may inform the taxpayer electronically in FORM GST ASMT-12 [Rule 99(3)]. (vii) If no explanation is provided by the taxpayer or if he fails to pay tax within 30 days of intimation, the proper officer may proceed to determine the tax and other dues as per Section 73 or Section 74 of CGST Act, 2017. The officer may refer the matter to the Jurisdictional Principal Commissioner or Commissioner, if he believes that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3B. The value in GSTR-3B should be more than the eligible ITC in Tables 3, 4, 5 and 6 of GSTR-2A. (d) ITC claimed in Table 4(A)(4) of GSTR-3B should match with amounts marked as eligible ITC in Table 7 of GSTR-2A (Net of amendments in Table 8). (e) Sales subjected to TCS or TDS under GST in GSTR-3B should match the TDS and TCS credit reflected under Column 6 of Table 9 of the GSTR-2A. (f) In Table 3.1(a) and (b) of the GSTR-3B the tax liability should match with the corresponding e-way bills. (g) ITC is ineligible for claims for the period after the effective date of cancellation of the supplier's GST registrations, especially in case of retrospective cancellation of GST registrations. (h) The GSTR-3B filing status of respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered taxpayer and other sources, such as DGARM, ADVAIT, E-way Bill portal, etc. (xiv) The proper officer is expected to depend on the information available to the Department itself. He should have a minimal interface with the taxpayer and normally should not ask for documents from the taxpayer before the issuance of FORM GST ASMT-10. (xv) The proper officer shall issue a notice to the taxpayer indicating all the discrepancies noticed and seek his explanation thereon in FORM GST ASMT-10. He shall quantify the tax, interest, and other such sums payable regarding the discrepancies noticed. If the registered taxpayer has already made the additional tax payment through FORM GST DRC-03, then the same should be considered while communicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T ASMT-11. If the reply is not received: Within 15 days of completion of 30 days of service of notice in GST ASMT-10 or further period as may be notified by the proper officer. 9 Reference to Commissioner for taking appropriate action under section 65, section 66 or section 67 If the reply is received: Within 30 days from receipt of reply in GST ASMT-11. If the reply is not received: Within 45 days of service of notice in GST ASMT-10. (xviii) A Scrutiny Register shall be maintained by the proper officer for all the GSTINs allotted for scrutiny in the format prescribed in Instruction No. 2/2022-GST dated 22.03.2022, issued by GST Policy Wing of CBIC. For scrutiny from the FY 2019-20 onwards, MIS report of scrutiny register along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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