Explanation
Scrutiny notice — discrepancy in returns
Trigger: Proper officer identifies a discrepancy in the filed returns (e.g., mismatches between GSTR-1 and GSTR-3B, between GSTR-3B and GSTR-2B, or with AIS/CPIN data).
Reply required within: 30 days.
Consequence if ignored: Best-judgment assessment under CGST §62. The officer may assess the return and raise a demand.
How to reply: File ASMT-11 (reply to the scrutiny notice) through the GST portal, providing reasons for each discrepancy with supporting documents. If an error is admitted, pay the differential tax, interest and applicable penalty.
If ignored
How to respond
File ASMT-11 (reply to the scrutiny notice) through the GST portal, providing reasons for each discrepancy with supporting documents. If an error is admitted, pay the differential tax, interest and applicable penalty.
Deadline
You have 30 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.