* Ref, Instruction No. 02/2022-GST dated 22.03.2022.
v GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE & TAXES (POLICY BRANCH) VYAPAR BHAWAN, LP. ESTATE, NEW DELHI-110002 4 No. F.3(432)/GST/Policy/2022/ \204- [223 Dated: 26/04/2022 INSTRUCTION -GST of State Tax (Ref. Instruction No. 02/2022-GST dated 22.03.2022) To
(i) All Special/Additional/Joint Commissioners
(ii) All Ward In-charges Subject: Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19-reg coy Section 61, of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “the DGST Act") read with rule 99 of Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as "the DGST Rules") provides for scrutiny of returns and related particulars furnished by the | registered person. Till the time a Scrutiny Module for online scrutiny of returns is made available on | ~ the GST application, as an interim measure, the following Standard Operating Procedure (SOP) is being issued in order to ensure uniformity in selection/ identification of returns for scrutiny, methodology of scrutiny of such returns and other related procedures
2. __ Relevant statutory provisions
2.1 Section 61 of the DGST Act, read with rule 99 of the DGST Rules, provides for scrutiny of returns. The same are reproduced below for reference:
Section 61. Scrutiny of returns:
(1) The proper officer may scrutinize the return qnd related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
~(2) In case the’ explanation is found acceptable, the registered person shall be informed " accordifigly and no further action shall be taken in this regard.
(3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his | return” for the month in which the discrepancy is accepted, the proper officer may initiate 0 ae yo\ “\* AOR age 1 of 13 rh, Ud ~s!
Ref, Instruction No, 02/2022-GST dated 22.03,2999 appropriate action incl uding those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74."
Rule 99, Scrutiny of returns:
“(1) Where any return furni officer shal] scrutinize the reference to the information issue a notice to the said p shed by a registered person is selected for scrutiny, the proper same in accordance with the provisions of section 61 with available with him, and in case of any discrepancy, s/he shall erson in FORM GST ASMT-10, informing him/her of such discrepancy and seeking his/her explanation thereto within days from the date of service of the notice or such further him/her and also, where possible, quantifying the amount amount payable in relation to such discrepancy.
such time, not exceeding thirty period as may be permitted by of tax, interest and any other
(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/her accordingly in FORM GST ASMT-12.""
2.2 The aforementioned provisions suggest that scrutiny of returns, inter-alia, entails the following:
(a) Selection of returns furnished by a registered person for scrutiny, preferably based on robust risk parameters.
(b) Scrutiny of the returns and related particulars furnished by the registered person to verify the correctness of the return. Information available with the proper officer in various returns and Statements furnished by the registered person and the data/details made available through various sources like DGARM, GSTN, E-Way Bill Portal etc. may be relied upon for this purpose.
(c) Informing the registered person of the discrepancies noticed, if any, along with quantification of the amount of tax, interest and any other amount payable in relation to such discrepancy and seeking his explanation thereto, -
(d)- Where the registered person accepts the discrepancy and pays the tax, interest and any other. amount arising from such discrepancy or where the explanation furnished by the registered person-is found acceptable, conclude the proceedings after informing the registered person,
(e) Where no satisfactory explanation is furnished by person, after accepting the discrepancy, such discrepancy, the registered person or where the registered fails to pay the tax, interest and any other amount arising from initiate appropriate action including those under section 65 or section 66 or section 67, or determination of tax and other dues under section 73 or section 74 of the DGST Act.
Page 2 of 13 /
3. Selection of returns for scrutiny Ref, Instruction No. 02/2022-GST dated 22.03.2022
3.1 Selection of returns for scrutiny is to be based on specific risk parameters. For this purpose, the Directorate General of Analytics and Risk Management (DGARM) has been assigned the task to select the GSTINs registered with the Delhi tax authorities, whose returns are to be scrutinized, and to communicate the same to the field formations from time to time through the DDM portal (to the nodal officer of Department of Trade & Taxes) for further action.
_
3.2 For convenience of field officers, DGARM would also provide some relevant data (along with likely revenue implication) pertaining to the returns to be scrutinized through the DDM portal. It may be noted that the data provided by the DGARM is generated at a particular point of time which may undergo change at the time of scrutiny of returns by the proper officer due to subsequent compliances carried out by the taxpayer or by the suppliers of the taxpayer. The proper officer shall, therefore, rely upon the latest available data.
4. Proper officer for scrutiny of returns All the ward-in-charges (ACs/GSTOs) of State Tax have been, assigned the functions as the proper .
officer in relation to sub-section (1) and sub-section (3) of section 61 of the DGST Act, 2017.
Accordingly, scrutiny of returns of a taxpayer may be conducted by ward-in-charges (ACs/GSTOs) of - the jurisdictional Ward of the said taxpayer. .
_ §. Scrutiny Schedule ’ §.1 Once the list of GSTINs, whose returns have been selected for scrutiny, is communicated the proper officer with the approval of the zonal-in-charge, shall finalize a scrutiny schedule. Such scrutiny schedule will specify month-wise schedule for scrutiny in respect of all the GSTINs selected for scrutiny. While preparing the scrutiny schedule, the scrutiny of the GSTINs, which appear to be riskier based on the likely revenue implication indicated by DGARM, may be prioritized. Such scrutiny schedules in respect of all the Wards within the zonal jurisdiction shall be reported to the Commissioner, State Tax by the concerned Zone, in the format enclosed as Annexure A.
5.2 The proper officer shall conduct scrutiny of returns pertaining to minimum of 3 GSTINS per month. Scrutiny of returns of one GSTIN shall mean scrutiny of all returns pertaining to a financial year for which the said GSTIN has been identified for scrutiny.
6. : _ Process of scrutiny by the Proper Officer
6.1 The Proper Officer shall scrutinize the returns and related particulars furnished by the registered person to verify the correctness of the returns. Information available with the proper officer on the system in the form of various returns and statements furnished by the registered person and the data/details made available through various sources like, DGARM, GSTN, E-Way Bill Portal etc.
may be relied upon for this purpose.
Page 3 of 13 ‘ rr] 7 ( Ney’ Ref. Instruction No. 02/2022-GST dated 22.03.2022
5.2 For convenience of proper officers, an indicative list of parameters to be verified is enclosed a Annexure B. It may be noted that the said list is only indicative, and not exhaustive. The proper officer may also consider any other parameter, as s/he may deem fit, for the purpose of scrutiny.
6.3 It may be noted that at this stage, the proper officer is expected to rely upon the information available with him/her or with the department. As far as possible, scrutiny of returns should have minimal interface between the proper officer and the registered person and, there should normally not be any need for seeking documents/ records from the taxpayers before issuance of FORM GST ASMT-10.
- 6.4 . The proper officer shall issue a notice to the registered person in FORM GST ASMT-10 informing him/her of the discrepancies noticed and seeking his/her explanation thereto. While issuing such notice, the Proper Officer may, as far as possible, quantify the amount of tax, interest and any other amount payable in relation to such discrepancies. It may also be ensured that the discrepancies so communicated may, as far as possible, be specific in nature and not vague or general. There may be cases where the registered person may already have made additional payment of tax, cess, etc., after filing of the returns for the relevant tax period, through FORM GST DRC-03. The paym we thus made through FORM GST DRC-03 may also be taken into consideration while communicating discrepancies to the taxpayer in FORM GST ASMT-10.
6.5 For each GSTIN identified for scrutiny for a financial year, the proper officer is required to scrutinize all the returns pertaining to the corresponding Financial Year under consideration and a single compiled notice in FORM GST ASMT-10 may be issued to the taxpayer for that financial year.
6.6 The registered person may accept the discrepancy mentioned in the notice issued in FORM GST ASMT-10, and pay the tax, interest and any other amount arising from such discrepancy through FORM GST DRC-03 and inform the same or may furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer within the time period prescribed under rules of DGST Rules.
6.7 Where the explanation furnished by the registered person or the information submitted in respect of acceptance of discrepancy and payment of dues is found to be acceptable by the Proper Officer, s/he shall conclude the proceedings by informing the registered person in FORM GST ASMT-12. ,
6.8 In case no satisfactory explanation is furnished by the registered person in FORM GST ASMT-11 within a period of thirty days of being informed by the proper officer or such further period "as may be permitted by him/her or where the registered person, after accepting the discrepancies, fails to pay the tax, interest and any other amount arising from such discrepancies, the proper officer, may proceed to determine the tax and other dues under section 73 or section 74 of DGST Act, 2017.
However, if the proper officer is of the opinion that the matter needs to be pursued further through audit or investigation to determine the correct liability of the said registered person, then s/he may refer the matter to the jurisdictional zonal in-charge for the decision whether the matter needs to be referred to Anti-evasion-I Wing of this department, as the case may be.
Page 4 of 13 9, 71 Ref, Instruction No. 02/2022-GST dated 22.03.2022 Timelines for scrutiny returns Scrutiny of returns is conducted in time bound manner, so that necessary action to safeguard revenue may be taken Up expeditiously, In this regard, the following timelines may be observed by all concerned:
S.no Process/Event Timeline/Frequency 1) Communication of list of GSTINs selected for scrutiny (by DGARM to the nodal officer of Trade & Taxes) From time to time 1) Distribution of the list of GSTINs selected for scrutiny by the nodal officer to the proper officers concerned Within three working days of receipt of the list from DGARM MM) Finalization of scrutiny schedule with the approval of the concerned Zonal In-charge ; from DGARM.
Within seven working days of receipt of the details of the concerned GSTINs | iv Sharing the scrutiny schedule by the proper officer Within thirty days of receipt of the details of the concerned GSTINs from DGARM.
V) Issuance of notice by the proper officer for intimating discrepancies in FORM GST AMT-10, where required / Within the month, as mentioned in scrutiny schedule for scrutiny of the returns of the said GSTIN.
Reply by the registered person in FORM GST ASMT-11 Within a period of thirty days of being informed by the proper officer in FORM GST ASMT-10 or such further period as may be permitted by the proper officer Issuance of order in FORM GST ASMT- 12 for acceptance of reply furnished by the registered person, where app.icable Within thirty days of from receipt of reply from the registered person in FORM GST ASMT-11 Initiation of appropriate action for determination of the tax and other dues — under section 73 or section 74, in cases where no reply is furnished by the registered person Within a period of fifteen days after completion of the period of thirty days of issuance of notice in FORM GST ASMT-10 or such further period as permitted by the proper officer.
IX) Initiation of appropriate action for determination of the tax and other dues under section 73 or section 74, in cases é Within thirty days from receipt of reply from the registered person in FORM GST ASMT-11 Page 5 of 13 Ref, Instruction No. 02/2022-GST dated 22.03.2022 where reply Is furnished by the registered person, but the same 1s not found acceptable by the proper officer Reference, If any, (o the Commissioner for decision regarding appropriate action under section 65 or section 66 or section 67 mn Wiihin thirty days from receipt of reply from the registered person in FORM GST ASMT-II or within a period of forty-five days of Issuance of FORM GST ASMT- 10, in case no explanation is furnished by ihe registered person.
72 It may also be ensured while conducting scrutiny that the requisite action for issuing notices/orders 1s tion 74 of the DGST Act, as the case may taken well ahead of the time limits as prescribed in section 73 oF sec be, in respect of a return identified for scrutiny fora financial year.
8. Reporting and Monitoring A Scrutiny Register shall be maintained by the proper officer in respect of the GSTINS allotted for scrutiny, in the format detailed in Annexure C. The progress of the scrutiny exercise as per the scrutiny schedule shall be monitored by the jurisdictional zonal In-charge on monthly basis. Further, 4 st Progress Report, in the format detailed in Annexure D, shall be prepared by the proper officer at the end 0 every month and forwarded to the concerned zonal-in-charge by 10" day of the succeeding month. The monthly Scrutiny Progress Report for each zone shall be compiled for each month and forwarded to the Commissioner, State Tax by the zonal-In-Charge of the concerned zone by 20th day of the succeeding month .
portal, the aforesaid interim procedure for
9. Till the time scrutiny module is made available on the GST payers for the purpose scrutiny of returns may be conducted on manual basis. Any communication with the tax of scrutiny shall be made as per provisions of DGST Act, 2017.
10. All zonal In-charges are requested to closely monitor timely scrutiny of returns of the identified GSTINs within their jurisdictions.
11. Difficulties, if any, in implementation of these instructions may be informed to the Commissioner.
(ANKUR GARG) ¥ al” COMMISSIONER (STATE TAX) No. F.3(432)/GST/Policy/2022/ J204 -l223 Dated: 2.¢/ 012022 _ Copy forwarded for.information and necessary action to:
1. Joint Director (IT), Department of Trade & Taxes, GNCT of Delhi, Vyapar Bhawan LP. Estate, New Delhi-02 for uploading the circular on the website of the department.
2. PS to the Commissioner, Department of ‘Trade & Taxes, GNCT of Delhi, Vyapar Bhawan I.P. Estate, New Delhi-02
3. Guard File.
AC aan (VIVEK MITTAL) ASSISTANT COMMISSIONER (POLICY) Page 6 of 13 ne e a R E R E A D 2S Ref. Instruction No. 02/2022-GST dated 22.03.2022 Annexure A.
SCRUTINY SCHEDULE (Refer Para 5.1) ZCDR | Financial Year | GSTIN | Month in which ASMT-10 is proposed to be issued Code KEKE < Page 7 of 13 Ref, Instruction No. 02/2022-GST dated 22.03.2022 Annexure B INDICATIVE LIST OF PARAMETERS FOR SCRUTINY (Refer Para 6.2) Tax liability on account of "Outward taxable supplies (other than zero rated, nil rated and exempted)" and "Outward taxable supplies (zero rated) as declared in table 3.1(a) and table 3.1(b) respectively of FORM GSTR-38 may be verified with corresponding tax liability in respect of outward taxable supplies declared in table 4 (other than table 48), table 5, table 6, table 7A(1), table 78(1), table 11A and table 118 (along with the net effect of -amendments thereof in Table 9, 10 and 11(1)) of FORM GSTR-1.
Where the tax liability in respect of supplies declared in the aforementioned tables of FORM GSTR:
1 exceeds the liability declared in table 3.1(a) and table 3.1(b) of FORM GSTR-3B, it may indicate short payment of tax.
It may be noted that table 11B of FORM GSTR-1 captures details of advance amount receive earlier tax periods and adjusted against the supplies shown in the current tax period in table 4, 5, 6 and 7 of FORM GSTR-1. As such, the impact of such details in table 11B is reduction in liability for the tax period under consideration, as the tax should have already been paid upon receipt of such advance amount.
2. Tax liability on account of "Inward supplies (liable to reverse charge)” as declared in Table
3.1(d) of FORM GSTR-3B may be verified with the following:
(i) ITC availed in Table 4(A)(2) and Table 4(A)(3) of FORM GSTR-38.
Availment of ITC in excess of the liability discharged on account of reverse charge supplies may indicate either short payment of tax liability on account of RCM supplies or excess availment of input tax credit in respect of RCM supplies.
(ii) ITC in respect of inward supplies attracting reverse charge as available in Table 3 and Table 5 (along with the net effect of amendments thereof in Table 4 and Table 6 respectively) of FORM GSTR-2A.
In respect of inward supplies attracting reverse charge received from a registered person, the details of invoices and debit/credit notes are communicated in table 3 and table 5 of FORM GSTR 2A. Further, in case of amendmeat of such details by the corresponding supplies in their FORM GSTR-1, the details of swch amendments are communicated in table 4 and table 5 respectively.
However, the details of such inward supplies from unregistered persons are not communicated in FORM GSTR-2A, as only registered persons furnish FORM GSTR-1. Moreover, details of ITC on account of import of services also are not communicated in FORM GSTR-2A. As such, the reverse charge supplies declared in table 3.1(d) of FORM GSTR-3B cannot be less than the inward supplies attracting reverse charge as available in the above mentioned tables of FORM GSTR-2A.
Page 8 of 13 Ref, Instructlon No, 02/2022-GST dated 22.03.2022 . 9 ary ‘ he 4Where the RCM supplies declared in table 3.(d) of FORM GSTIG3H are less than the inward supplies altracting roverse charge ns per details available in FORM GSTR-2A, it may indicate short payment of tax liability ON Account Of RCM supplies, It me noted that the said tables in FORM GSTR-2A contain details of supplies attracting forward as Well as reverse charge, Therefore, only the supplics against which there is "Yes" or "Y" in column 14 of Table 3, column 16 of Table 4, column 15 of Table $ and column 18 of Table 6 may be considered,
(iii) Tax/Cess paid in cash as per column 8 of Table 6.1 of F ORM GSTR-3B.
In respect of inward supplies liable to reverse charge, tax/cess is to be paid in cash. Besides such RCM payments in cash, there may also be other payments in cash by the registered person. In any n account of reverse case, tax liability off-set in cash should not be less than the liability arising © charge as per table 3.1(d) of FORM GSTR-3B. Where the tax liability off-set in cash is Jess than the liability arising on account of reverse charge, it may indicate short payment of tax.
f FORM GSTR-3B 3, ITC availed in respect of "Inward supplies from ISD in Table 4(A)(4) © reof in Table 8) of may be verified with Table 7 (along with the net effect of amendments the FORM GSTR -2A.
Table 4(A)(5) of FORM GSTR-3B may be
4. ITC availed in respect of "All other ITC" in ffect of amendments thereof in Table 4 verified with Table 3 and Table 5 (along with the net e _ and Table 6 respectively) of FORM GSTR-2A.
It may be noted that the said tables in FORM GSTR-2A contain details of supplies attracting forward as well as reverse charge. Therefore, only the supplies against which there is "No" or "N" in column 14 of Table 3, column 16 of Table 4, column 15 of Table 5 and column 18 of Table 6 may be considered.
5, It may be verified that the taxable value declared on account of "Outward taxable supplies (other than zero rated, nil rated and exempted)" in Table 3.1(a) of FORM GSTR-3B is not less "than the net amount liable for TCS and TDS credit as per Column 6 of Table 9 of FORM GSTR-2A.
Section 51 of the DGST Act mandates deduction of tax at source in respect of supplies made to TDS deductors. Similarly, section 52 of the DGST Act requires electronic commerce operators to collect | tax af source, in respect of supplies made through them. The details of such TDS and TCS are furnished by the corresponding deductors and operators in their FORM GSTR-7 and FORM GSTR- 8 respectively and communicated to the registered person in table 9 of FORM GSTR-2A. Besides such supplies, the registered person may have other supplies also. However, the taxable value declared on account of "Outward taxable supplies (other than zero rated, nil rated and exempted)" in Table 3.1(a)-of FORM GSTR-3B cannot be less than the net amount liable for TCS and TDS credit as per Column 6 of Table 9 of FORM GSTR-2A. A discrepancy on the aforementioned count may, indicate short payment of tax.
Page 9 of 13 Ref. Instruction No, 02/2022-GST dated 22.03.2022 O 5, Liability on account of outwar * guld be verified with the Tay f U supplics in Table 3.1(a) and 3.1(b) of FORM GSTR-3B Ability as declared in e-way bills, ule 138 of the DGST .
a goods of consignment ass generation of e-way bill before commencement of movement other than supply. or due to exceeding fifty thousand rupees (in relation to supply, or for reasons registered person may also h ar pel from unregistered person), Besides such supplies, the such as supply of services o ave such other supplies which do not require generation of e-way bills, bills capture a part of su ae as specified in sub-rule (14) of rule 138, etc. Therefore, e-way GSTR-3B, the registered pplies made by the registered person. However, in table 3.1 of FORM , person is required to declare details of all outward supplies. Accordingly, liability declared in table 3.1 apt declared in the e-way bills. (a) and (b) of FORM GSTR-3B should not be less than tax liability as
7. Claim of ITC in of suppl Z . ancelled cchuspeciliy pplies from taxpayers whose registrations have -been ¢ In case of retrospective cancellation of registration of a supplier, the recipient is not entitled to claim ITC In respect of invoices or debit notes issued after the effective date of cancellation of the registration. Effective date of cancellation of registrations of the suppliers, if any, is made available in relevant tables of FORM GSTR-2A. Accordingly, it may be verified whether the registered person has availed ITC in respect of such invoices or debit notes issued by the suppliers after the effective date of cancellation of their registrations.
8. Ineligible ITC availed in respect of invoices/ debit notes issued by the suppliers who have not filed their GSTR-3B returns for the relevant tax period.
FORM GSTR-2A of the registered person contains the details of "GSTR-3B filing status of the supplier in respect of each invoice/debit note received by the registered person. Where the said status is "No", it indicates the supplier has furnished invoice details in his FORM GSTR-1, but has not furnished the return in FORM GSTR-3B for the corresponding tax period. The availment of ITC in respect of such invoices/ debit notes may be checked.
9. Whether GSTR-3B of a tax period is filed after the last date of availment of rc in respect of any invoice/debit note as per section 16(4). In such cases, no ITC shall be availed in the return.
Sub-section (4) of section 16 of DGST Act provides for availment of ITC only till the due date of furnishing of FORM GSTR-3B for the month of September following the end of FY to which such ITC pertains or furnishing of relevant Annual Return, whichever is earlier. Accordingly, if any return in FORM GSTR-3B is furnished after such time by the registered person under scrutiny, any ITC availed therein is inadmissible.
It may also be noted that vide proviso to sub-section (4) of section 16, for FY 2017-18, availment of ITC was allowed beyomtthe due date of furnishing of return for the month of September, 2018 till the due date of furnishing of the return in FORM GSTR-3B for the month of March, 2019 subject to the condition that the details of the said invoices / debit notes should have been furnished by the suppliers in the FORM GSTR-I till the due date of furnishing of FORM GSTR-1 for the month of March,
2019.
t Page 10 of 13 Ref. Instruct ruction No, 02/2022-GsT dated 22.03,2022 $ 40, 1TC availed in respect of "7, ified with c ; ‘port "i verifie orresponding details in of Sods" in Table 4(A)(1) of F able 10 and Table of FORM GSTRan et STR-2A.
Wherever required the detai ) tails 0 F such imports may also be cross-verified from ICEGATE portal.
11, Whether the regj gistered per.
rule 42 and rule 43 of the DOST Ra S made reversals of ITC in accordance with z with provisions of Rule 42 of the DGST = ; ; Rules provi — inputs or input service Provides for manner of inati i - s and of determination of tj tax credit in respect of capital yo nt thereof. Rule 43 provides for vee of dete ti cai vl ne a table 4(A) of FORM GSTRIB at thereof in certain cases. The registered peson avi equisite “3B a quisite reversals have actually been made by tessid Rblsersb yess Tena ee oa
12. Whether the regi e regist wae AS per section 50 ees a has paid interest liability in terms of section 50.
° . It may be verified whether inte main person is required to pay interest on delayed pay ment tax r ee bf 2s actually been paid by the repstere ip payable as per the provisions of section 50 of the DGST Act
13. Whether the regi ate fee in’ p .
veturus/statemente = person has paid late fee in terms of section 47 in respect of ate fee for delayed filing of As per section 47 of the DGST Act a registered person is required to pay I ble as per the provisions of retu sais I en under the Act. It may be verified whether late fee paya of the DGST Act has actually been paid by the registered person.
HEE Page 11 of 13 Ref. Instruction No. 02/2022-GST dated 22.03.2022 ¢, ‘ Annexure C SCRUTINY REGIS’ = EGISTER TO BE MAINTAINED B 1D BY THE PROPER O (Refer Para 8) ERICER S. | GSTIN Name | FY N D “ni
0. unilch GARM list details | FORM GST ASMT-19 details seruti :
crutiny DGARM Likely Whether Date if Amount list no, if | revenue | ASMT-10 | issuance of any implicatio | issued or of discrepa nas per not? ASMT-10 | ney as DGARM per ASMIT- l 2 10 | ; | 4 5 6 7 8 9 FORM GST ASMT-1 a tails 1 Payment details eer Date of Amount of | Amount Whether ep y in receipt of discrepancy | paid in ASMT-12 AT-11 | reply in accepted by | DRC-03 has been received ASMT-11 registered . |i wi Whether action for determination of the tax and other dues under section 73 or section 74 has been initiated 17 J Action under section 73 or 74 - . -attel Pe person of SCN under section 73 or 74 Date of issuance Action under section 65 or 66 or 67 Date of reference, if | Date of any, to the acceptance of Commissioner for such decision regarding reference, if action under section 65 or section 66 or section 67 -Page 12 0f 13 © Ref. Instructlon No, 02/2022-GST dated 22.03.2022 Annexure dD é / MONT! “J ILY § SCRUTINY PROGRESS REPORT aria ef sist Ba (Refer Para 8) Jone: qeceencecuenueeautnar - Financial YEOAT! vsssvveesvevvesseuass Ee Report for the Month: ..sccscccss..., :
(Amount in Rs. Lakhs) S.No. | Openin i a ¢ New returns miael for scrutiny FORM GST ASMT-10 issued During the month | Upto the month | During the ah 5 : month | Returns whose scrutiny has been culminated Balance +3-7- During the month 9-10) No ASMT- | Action ‘| Action | No discrepancy | 12 ws 65 or | ws 73 or | discrepancy found issued | 66 or 67 | 74 found |___——— 15 7 8 |__—___— th Recovery upto the month Tax liability detected During:
the month Page 13 of 13 Interest | Late Fee/ Penal