CGST Rule 99: Scrutiny of Returns

Provisions under Rule 99 of CGST Rules, 2017 relating to “Scrutiny of Returns”:

CGST Rule 99: Scrutiny of Returns (Chapter XI: Assessment and Audit) [*1]

(1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT 10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.

(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT 11 to the proper officer.

(3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT 12.

Notes (History of Amendments in Bare Text):

1. CGST Rule 99 introduced vide Notification 10/2017, effective 01/07/2017.