CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 99 – Scrutiny of returns

(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.