In our previous posts, we have examined the returns that have to be filed & the timeline for filing the returns. We shall now understand how the returns filed under GST are examined by the GST Authorities.

Scrutiny of returns filed under GST Law

Section 61 of the GST law empowers the GST officer to scrutinize the return and related particulars furnished by the registered person, verify the correctness of the return and inform the taxpayer discrepancies noticed, if any and seek his explanation thereto.

In the 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.

The registered person may accept the discrepancy mentioned in the notice issued 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.

Where the explanation furnished by the registered person or the information is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12.

Assessment in cases where returns are not filed by the taxpayer

Where the taxpayer has failed to file the required returns, the GST Officer is empowered to determine the tax payable by the registered person to the best of his judgment taking into account all the relevant material which is available or which he has gathered.

The order of assessment made shall be issued in FORM GST ASMT-13.

Further, where the taxpayer furnishes a valid return within thirty days of the service of the assessment order, the order is deemed to be withdrawn but the liability for payment of interest or payment of the late fee shall continue.

Assessment of unregistered persons

Where a taxable person fails to obtain registration even though liable to do so the GST officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

The notice shall be issued in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.

To know more about the process of the returns filed under GST, talk to our experts at Integra Book today.

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