![]() An order issued for dropping proceedings.Reply furnished pending for order by the tax officer.The following are the status updates on the GST portal regarding the scrutiny of a GST return: Step 3: A taxpayer can view all the notices issued by the tax official by clicking on ‘View’. Step 2: On clicking ‘View Additional Notices’, the screen below will be displayed. Step 1: Login to the GST portal and select ‘View Additional Notices/Orders’ under the ‘Services’ tab. Viewing a scrutiny notice on the GST portal: Below are the steps to view any notice on the GST portal: The following flowchart will explain the process of scrutiny at a glance: Particulars of the tax officer: DIN, name, signature and designation of the tax official issuing notice.Discrepancy Observed: Details of discrepancy if any and asking for an explanation.Basic details: GSTIN, name, address and tax period.Contents: Contents of ASMT-10 are as follows: However, a taxpayer should respond to such notice within 30 days from the date of issue, or request for an extension, not more than 15 days. Timelines: There is no time limit defined for receiving a scrutiny notice. Mode: Tax officer can send the notice via SMS or email to the taxpayer. A reply should be submitted in Form ASMT-11. GST Scrutiny Notice in ASMT-10: Forms, Timelines, Mode, and Contentsįorm: A scrutiny notice is issued in Form ASMT-10 intimating discrepancies in GST return along with tax, interest and penalty if any. Teams must put additional measures in place, if not earlier, to ensure GST-compliant invoicing, robust reconciliations, accurate return preparation, timely filing and quick response to GST notices in form ASMT-10 under automated GST scrutiny. The taxpayers can see a rise in the number of tax notices and the cost of non-compliance. It is made accessible by tax officers to conduct GST scrutiny easily, transparently and faster. The Automated Return Scrutiny Module is integrated with the ACES-GST backend application. The GST Network has launched the automated return scrutiny module in May 2023 from FY 2019-20 onwards. Read the section on the consequences of scrutiny assessment to know more. But, an order (except ASMT-12) cannot be passed as the next step under scrutiny assessment since it is not a legal or judicial proceeding. The tax officer can also take this decision on his own. If these indicate a high risk of default or fraud, then the tax officer can proceed to this assessment. There are risk parameters pre-defined for a tax officer to decide whether scrutiny notice needs to be issued. The main objective behind a scrutiny assessment is to verify the correctness of details submitted in GST returns like eligible Input Tax Credit (ITC) v/s actual claimed, tax payable v/s tax paid, claimed ineligible exemptions or ineligible ITC, etc. It has detailed process of scrutiny starting from selection of returns to conduct of scrutiny and issue of notice in ASMT-10 to actions for failure to respond to notice. 2/2022 and 2/2023 in 20 on manual scrutiny for years FY 2017-18 and 18-19 and online scrutiny for years FY 2019-20 onwards. The CBIC has issued two SOP CGST Instruction no. Send notice of outstanding demand/shortfall in case there is wilful/no wilful intention of doing fraud under section 73/74 accordingly.Initiate demand and recovery provisions.Conduct a special audit under section 66.The tax officer can also take the following actions in cases such as: The reply submitted is not satisfactory to the tax officer.The taxpayer does not reply or rectify the discrepancy within 30 days of the issue of notice.The taxpayer does not pay tax or provide an explanation.If the reply satisfies the officer, the taxpayer is intimated and the proceedings are dropped without any further action in form ASMT-12 (an order of acceptance of reply). Otherwise, further action can be taken by the GST officer in the following circumstances: The taxpayer should admit the differential tax demanded with interest if any and pay it before replying to the notice together with justification. However, a personal hearing is not possible in this type of assessment. If he finds any errors, he will issue a scrutiny notice to the registered taxpayer demanding an explanation. ![]() What is a Scrutiny Assessment under GST?Ī GST officer will thoroughly check the GST return of a particular taxpayer based on certain risk parameters, to verify its correctness. In this article, know more about the scrutiny process and options available for a taxpayer to respond to a scrutiny notice. With the implementation of automated return scrutiny module, taxpayers must be more cautious of ensuring consistency between returns. ![]() On filing, if there happens to be any inconsistencies or errors in the information declared, the tax officers will conduct the scrutiny of these GST returns. Every GST registered taxpayer must file at least one or more designated GST returns on time.
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