Chapter - XI of CGST Rules, 2017
ASSESSMENT AND AUDIT
RULE 99. Scrutiny of returns (corresponding section 61)
(1) Where any return furnished by a registered person is selected for 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 the
notice or such further period as may be permitted by him and also, where
possible, quantifying the amount of tax, interest and any other
amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice
issued under sub-rule (1), and pay the tax, interest and any other amount
arising from such discrepancy and inform the same or furnish an explanation for
the discrepancy in FORM GST ASMT- 11 to the proper officer.
(3) Where the explanation furnished by the registered person or the information
submitted under sub-rule (2) is found to be acceptable, the proper officer shall
inform him accordingly in FORM GST ASMT-12.