Rule 99 of CGST Rules – Scrutiny of returns

(updated as on 15.11.2017)

(1) Where any return furnished by a registered person is selectedfor scrutiny, the proper officer shall scrutinize the same in accordance with the provisions ofsection 61 with reference to the information available with him, and in case of anydiscrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informinghim of such discrepancy and seeking his explanation thereto within such time, not exceedingthirty days from the date of service of the notice or such further period as may be permittedby 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 undersub-rule (1), and pay the tax, interest and any other amount arising from such discrepancyand 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 submittedunder sub-rule (2) is found to be acceptable, the proper officer shall inform him accordinglyin FORM GST ASMT-12.

CHAPTER XI

ASSESSMENT AND AUDIT

Chapter XIof CGST Rules, 2017 consists of five rules relating to ASSESSMENT & AUDITRULES under the GST regime. All this rules are available for your ready reference.
Rule 98 :Provisional Assessment
Rule 99 :Scrutiny of returns
Rule 100 :Assessment in certain cases
Rule 101 : Audit
Rule 102 : Special Audit

You may also like :
Click here to download the CGST Rules as updated on 15th November, 2017