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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

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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GST Scrutiny Clearance Registration Package

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  • All GST Purchase Bill Related to Default Period
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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.

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