Online GST Scrutiny Clearance 2

What is a Scrutiny Assessment under GST?

A GST officer will thoroughly check the GST return of a particular taxpayer based on certain risk parameters, to verify its correctness. If he finds any errors, he will issue a scrutiny notice to the registered taxpayer demanding an explanation. However, a personal hearing is not possible in this type of assessment. The taxpayer should admit the differential tax demanded with interest if any and pay it before replying to the notice together with justification. 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:

  • - If a taxpayer does not pay tax or provide an explanation
  • - The taxpayer does not reply or rectify the discrepancy within 30 days of the issue of notice
  • - The reply submitted is not satisfactory to the tax officer

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 period2.
  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


+ GST 18%

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Plan - B


+ GST 18%

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Plan - C


+ 18%

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