{"id":105381,"date":"2021-12-31T12:40:52","date_gmt":"2021-12-31T07:10:52","guid":{"rendered":"https:\/\/legalwindow.in\/?p=105381"},"modified":"2021-12-31T13:18:41","modified_gmt":"2021-12-31T07:48:41","slug":"a-brief-overview-on-gst-scrutiny","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/a-brief-overview-on-gst-scrutiny\/","title":{"rendered":"A Brief Overview on GST Scrutiny"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105384\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/A-Brief-Overview-on-GST-Scrutiny-1.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/A-Brief-Overview-on-GST-Scrutiny-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/A-Brief-Overview-on-GST-Scrutiny-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/A-Brief-Overview-on-GST-Scrutiny-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/A-Brief-Overview-on-GST-Scrutiny-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/A-Brief-Overview-on-GST-Scrutiny-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Any business whose aggregate turnover exceeds INR 40 lakh (excluding Northern East area and Hill state which requires INR 10 lakh as year\u2019s turnover) is mandate to be registered under GST by the concerned taxable person. Such taxable person becomes a mandate taxpayer registered under <a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\">GST<\/a>. The payments on collected <a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\">GST filing<\/a> are to be made by the taxpayer through online portal. After making the payments the appointed GST officer will meticulously examine all the particulars filed by the taxpayer and if there\u2019s any ambiguity the taxpayer will be held accountable for such exonerate.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of contents\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Introduction\"><span style=\"font-weight: 400;\">Introduction\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Objective\"><span style=\"font-weight: 400;\">Objective of GST scrutiny\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Aggregate\"><span style=\"font-weight: 400;\">Aggregate turnover\u00a0\u00a0\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Forms\"><span style=\"font-weight: 400;\">Forms to be filed furnished and issued<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Steps\"><span style=\"font-weight: 400;\">Steps taken by the tax officer to recover the unpaid tax<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Viewing\"><span style=\"font-weight: 400;\">Viewing scrutiny notice on the GST portal\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Ramification\"><span style=\"font-weight: 400;\">Ramification on not responding to a scrutiny notice\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words\u00a0<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Introduction\"><b>Introduction\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">GST scrutiny is done by the appointed person by the GST department to authenticate the filing done by the taxpayers on the payment made by the taxpayer on the aggregate turnover on the business. While such scrutiny if the officer finds any errors or issues the taxpayer will be held liable for an explanation. In the event of wrongful tax payment, a notice shall be sent to the taxpayer in regards the occurred mishap elucidating the differential tax and pending interest if any for justification.\u00a0<\/span><\/p>\n<h2 id=\"Objective\"><b>Objective of GST scrutiny<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The core objective behind GST scrutiny is to verify the correctness of the details submitted by the taxpayer on the returns filed and actual amount claimed on ineligible returns.\u00a0\u00a0<\/span><\/p>\n<h2 id=\"Aggregate\"><b>Aggregate turnover\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">An aggregate turnover of the company is an aggregate value on the taxable supplies which excludes inward supplies that\u2019s liable for reverse charge and includes exempt supplies, export of goods and services or inter-state supplies of person having same PAN which is used for computing across India.\u00a0<\/span><\/p>\n<p><b>Note<\/b><span style=\"font-weight: 400;\"> \u2013 while calculating aggregate turnover CGST, SGST, UTGST, IGST and cess should be excluded.\u00a0\u00a0<\/span><\/p>\n<h2 id=\"Forms\"><strong>Forms to be filed furnished and issued<\/strong><\/h2>\n<p><b>ASMT-10: <\/b><span style=\"font-weight: 400;\">A scrutiny notice is issued in form ASMT-10 citing the discrepancies in <a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\">GST return<\/a> along with tax, interest and penalties if any.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note<\/strong> \u2013 the notice shall be sent to the taxpayer via SMS and e-mail.\u00a0<\/span><\/p>\n<p><b>ASMT-11 : <\/b><span style=\"font-weight: 400;\">If the taxpayer is given a notice from the GST officer a reply for the same has to be filed in form ASMT-11 by\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accepting the entire amount paid if any and replying to the discrepancies raised by the officer and self acknowledge the same, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agrees the taxes as mentioned in form ASMR-10 and furnishing payment particulars, OR<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agrees on tax due, but such payment stands outstanding shall \u2013\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pay tax in form DRC-03<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Furnishing supply notice\/ debit note\/ amended invoice\/ amended debit note in GSTR-1\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pays tax or reverse ITC while filing GSTR-3B.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>NOTE<\/b><span style=\"font-weight: 400;\"> \u2013 the reply has to be made within 30 days of issuing such notice and it can be extended to more 15 days on request.\u00a0<\/span><\/p>\n<p><b>ASMT-12 : <\/b><span style=\"font-weight: 400;\">If the reply made in ASMT-11 is accepted the department will not proceed with ASMT-12. Otherwise, the GST officer shall take further action in the following mentioned circumstances \u2013\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the tax payer doesn\u2019t pay tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The department not satisfied with the explanation provided by the taxpayer in form ASMT-11.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the reply for ASMT-11 is not provided within 30 days.<\/span><\/li>\n<\/ul>\n<h2 id=\"Steps\"><b>Steps taken by the tax officer to recover the unpaid tax<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a tax audit as mentioned under section 65<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct special audit according to section 66\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspecting the books and accounts of the business under section 67<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recovery and indemnifying the non paid taxes by issuing notices<\/span><\/li>\n<\/ul>\n<h2 id=\"Viewing \"><b>Viewing scrutiny notice on the GST portal\u00a0<\/b><\/h2>\n<p><b>Step 1<\/b><span style=\"font-weight: 400;\"> \u2013 login to the GST portal and under service tab select \u201cview additional notice\/ orders\u201d.\u00a0<\/span><\/p>\n<p><b>Step 2<\/b><span style=\"font-weight: 400;\"> \u2013 select view corresponding to \u201cScrutiny of Returns \u2013 Notice for initiating discrepancies in return in Form GST ASMT-10\u201d.\u00a0<\/span><\/p>\n<p><b>Step 3<\/b><span style=\"font-weight: 400;\"> \u2013 once view is selected, the taxpayer shall view the following status updates on the<a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"> GST portal<\/a> regarding the scrutiny of a GST return \u2013\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pending action by the tax officer\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Furnished replies, pending for order by the tax officer\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Order issued\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recommended actions as mention under Section 65, 66, 67, 73 and 74.\u00a0<\/span><\/li>\n<\/ul>\n<h2 id=\"Replying\"><b>Replying a scrutiny notice\u00a0<\/b><\/h2>\n<p><b>Step 1<\/b><span style=\"font-weight: 400;\"> \u2013 to add the details of the reply, icon \u201creplies\u201d has to be selected in additional notices and orders.\u00a0<\/span><\/p>\n<p><b>Step 2<\/b><span style=\"font-weight: 400;\"> \u2013 details reading the reply and payment if any are mentioned.\u00a0<\/span><\/p>\n<p><b>Step 3 <\/b><span style=\"font-weight: 400;\">\u2013 once the details are entered, the reply to the notice has to be added by uploading the same with an \u201cAdd\u201d.\u00a0<\/span><\/p>\n<p><b>Step 4<\/b><span style=\"font-weight: 400;\"> \u2013 check all information provided is correct and click on \u201cfile\u201d.\u00a0<\/span><\/p>\n<p><b>Step 5<\/b><span style=\"font-weight: 400;\"> \u2013 signature is authenticated via DSC and application is submitted.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once the reply is made the order of the replied notice will be uploaded in <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u201ccase details\u201d under \u201cadditional notices and orders\u201d.\u00a0<\/span><\/p>\n<h2 id=\"Ramification\"><b>Ramification on not responding to a scrutiny notice\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 73 and 74 \u2013 if the taxpayer fails to respond to the scrutiny notice, then the tax payer shall take action under fraudulent and non-fraudulent terms and also can issue a show cause notice in form DRC-1 demanding the payment of tax dues and the interest with penalties if charged.\u00a0\u00a0<\/span><br \/>\n<b><a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-105387 size-full\" title=\"GST Registration in India at 1000\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/imgpsh_fullsize_anim-25.jpg\" alt=\"GST Registration in India at 1000\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-25.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-25-600x120.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-25-300x60.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-25-768x154.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/b><\/p>\n<h2 id=\"Final\">Final words<\/h2>\n<p><span style=\"font-weight: 400;\">GST official\u2019s acts regarding scrutinising are based on the taxes paid by the registered GST tax payers by self-declaring the same. The tax payment shall be made directly to the government vide the online portal or through an appointment of a third party\/ firm. The paid taxes are ought for verification and if the GST officials finds any mishap or mismatch on such payment, the same shall be called for an explanation by issuing scrutiny notice or demand notice or show cause notice depending upon the gravity of committed offence. The notice issued has to be responded to close the allegation raised either on non-payment of the taxes or fraudulent evasion.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pertinent to the notice if any reply stands due the same shall be taken up under section 73 and 74 of act which shall lead to legal proceeding and the pending or unpaid tax amount shall be demanded immediately and effectively with the interest and penalties imposed on such evaded taxes.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thus, by having scrutinizing officials the taxpayer shall pay their respective collected tax on the aggregate turnover tax. Further, if department needs any clarifications regarding the tax payment, the department gives 45 days (15 grace days) to file a reply to the department with the payment proofs to the officials via online portal and by this way of verification it allows the department to get a clear picture on the collected GST and evaded taxes (if any).\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Any business whose aggregate turnover exceeds INR 40 lakh (excluding Northern East area and Hill state which requires INR 10 lakh as year\u2019s turnover) is mandate to be&hellip;<\/p>\n","protected":false},"author":4,"featured_media":105385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-105381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Brief Overview on GST Scrutiny &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"Guide about A Brief Overview on GST Scrutiny. 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