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Annual return GSTR-9 and GSTR-9C, under section 44 of CGST Act, due date stands extended for financial year 2019-20 from 3:

Online GST Scrutiny Clearance

What Is A Scrutiny Assessment Under GST?

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:

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  • - If the tax officer agrees with the explanation furnished by the registered person in form ASMT-11, no further action will be taken. If the registered person agrees with the discrepancy, he will deposit the amount specified in the notice and take the corrective action as specified in the notice. And if the registered person does not furnish explanation or satisfactory explanation is not furnished or does not take corrective measures in return for the month in which discrepancy is communicated, the proper officer may take appropriate action in accordance with section-65, 66 and 67.
  • - If the explanation provided is satisfactory, the officer will inform about the same to the registered person and no further action will be taken in this regard.
  • - If the explanation provided is not satisfactory or the registered person has failed to take corrective measures after accepting the discrepancies, the proper officer will initiate appropriate action like conducting an audit of a registered person, conducting a special audit, inspect and search the place of business of the registered person, or initiate demand and recovery provisions.
  • - The tax officer may scrutinize the same along with related particulars furnished by the registered person, to verify the correctness of return. In case of any discrepancy is noticed, he shall issue a notice in b informing him of discrepancy and seeking explanation thereto within 30 days of service of notice. Wherever possible proper officer will quantify the amount of tax, interest, and other dues in relation to the discrepancy.

The Tax Officer Can Also Take The Following Actions In Cases Such As:

  • Conduct a tax audit under section 65
  • Conduct a special audit under section 66
  • Survey/inspection under section 67
  • Initiate demand and recovery provisions

  1. Basic details: GSTIN, name, address and tax period.
  2. Discrepancy Observed: Details of discrepancy if any and asking for an explanation.
  3. Particulars of the tax officer: DIN, name, signature and designation of the tax official issuing notice.
Price Table
Plan - A

Basic

1200
+ GST 18%

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  • Service 2
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  • Documents 2
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Plan - B

Standard

1700
+ GST 18%

Service Highlights
  • Service 1
  • Service 2
Documents Required
  • Documents 1
  • Documents 2
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Plan - C

Medium

1800
+ 18%

Service Highlights
  • Service 1
  • Service 2
Documents Required
  • Documents 1
  • Documents 2
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