Rule 99. Scrutiny of returns.-
(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.
