GST Notices

In what manner will returns be scrutinized under GST?

Returns under GST will be scrutinised as per the provisions of section 61 of the GST Act. This shall be done by a proper officer based on the information available with him. In case any discrepancy arises, the officer shall issue a notice to the taxpayer via Form GST ASMT-10. Here, the officer shall declare the discrepancies, preferably in a quantitative form, and request an explanation.

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