Online GST Scrutiny Clearance
GST Officers can scrutinize a GST return and related particulars furnished by the registered person to verify the correctness of the return. This is called a scrutiny assessment. In case there are any discrepancies noticed by the officer, he/she would inform the same to the registered person and seek his explanation on the same. On the basis of the explanation received from the registered person, the officer can take the following action:
Track Your Status
GST Scrutiny Clearance Registration Package
Get Quote
- What we provide
- Documents required
- Free Consultancy
- Case handled by Professional Tax Consultant
- All GST Purchase Bill Related to Default Period
- All GST Sale Bill Related to Default Period
What Is A Scrutiny Assessment Under GST?
- If a taxpayer does not pay tax or fails to provide an explanation.
- The taxpayer does not reply or rectify the discrepancy within 30 days of the notice issue date.
- The response forwarded is not satisfactory to the tax officer.
The Tax Officer Can Also Take The Following Actions In Cases mentioned below:
- Conduct a tax audit under section 65
- Conduct a special audit under section 66
- Survey/inspection under section 67
- Initiate demand and recovery provisions
Contents of ASMT-10
- Basic information: GSTIN, name, address and tax period.
- Discrepancy detected: Details of discrepancy if any and asking for an explanation.
- Particulars of the tax officer: DIN, name, signature and designation of the tax official responsible for issuing notice.
Need Consultancy? Ask Tax Seva Kendra Expert@ Rs. FREE
- Free Consultancy
- Online Documentation
- Anywhere In India