You\u00a0can view all the notices issued by the tax official by clicking on \u2018View\u2019<\/li>\n<\/ul>\nWhat are the Status Updates that You Can View<\/b><\/h2>\n
\u00a0<\/b>The following are the status updates on the GST portal regarding the scrutiny of a GST return\u00a0that you can view,<\/span><\/p>\n\n- Pending for action by the tax officer\u00a0<\/span><\/li>\n
- Closed\u00a0<\/span><\/li>\n
- Pending for reply by the taxpayer\u00a0<\/span><\/li>\n
- Reply furnished; pending for order by the tax officer\u00a0<\/span><\/li>\n
- Reply not furnished, pending for order\u00a0<\/span><\/li>\n
- An order issued for dropping proceedings\u00a0<\/span><\/li>\n
- Recommendation for action under Section 73\u00a0<\/span><\/li>\n
- Recommendation for audit under Section 74\u00a0<\/span><\/li>\n
- The Recommendation for action under Section 65\u00a0<\/span><\/li>\n
- Recommendation for special audit under Section 66\u00a0<\/span><\/li>\n
- Recommendation for survey\/inspection under Section 67\u00a0<\/span><\/li>\n
- Pending for order by the tax officer<\/li>\n<\/ul>\n
What are the Consequences if you don\u2019t respond to a Scrutiny Notice?<\/b><\/h2>\n
If you\u00a0do not respond to the scrutiny notice, the tax officer will take action under Sections 73 (non-fraudulent) and 74 (fraudulent). Further, he can issue a show-cause notice in form DRC-1 demanding the tax dues, together with interest and penalty. Moreover, the amount of penalty will vary depending upon the grounds of the discrepancy found. Alternatively, the officer can recommend audits under Sections 65, 66 or 67.\u00a0<\/span><\/p>\nResponding to a Scrutiny Notice using ASMT-11<\/b><\/h2>\n
Before submitting a reply to the tax officer, you\u00a0should check for the correctness of the details\u00a0in the notice. If any differential tax liability needs to be paid and you\u00a0agree to the liability raised in the notice, you have to\u00a0pay it and thereafter reply to the notice in ASMT-11.<\/span><\/p>\nThere are\u00a0two possibilities\u00a0that\u00a0could arise,<\/span><\/p>\n\n- Agree\/admit the tax due as per the notice and have\u00a0already paid it<\/b>
\n<\/span>Will declare the payment particulars while replying in ASMT-11\u00a0<\/span><\/li>\n- Agree\/admit\u00a0the tax due as per the notice, but\u00a0you are\u00a0yet to pay it<\/b>\u00a0<\/span>
\n<\/span>You will pay by either of the following options and thereafter reply in ASMT-1,\u00a0<\/span>
\n<\/span>a) Pay tax in Form\u00a0DRC-03<\/span>
\n<\/span>b) Furnish supply invoice\/debit note\/amended invoice\/amended debit note in GSTR-1\u00a0<\/span>
\n<\/span>c) Pays tax or reverse ITC while filing\u00a0GSTR-3B<\/span><\/li>\n<\/ul>\nThe following are the steps to\u00a0reply to a scrutiny notice,<\/span><\/p>\n\n- Select the \u2018Replies\u2019 tab on the case details page to view all the replies filed with the tax department.<\/span><\/li>\n
- To add a reply, click\u00a0on\u00a0\u2018Notice\u2019\u00a0<\/span><\/li>\n
- Enter your reply and payment details (if any)\u00a0<\/span><\/li>\n
- Click\u00a0on\u00a0\u2018ADD\u2019 to add more details\u00a0<\/span><\/li>\n
- Choose a file to upload with the reply (if any)\u00a0<\/span><\/li>\n
- Select the verification check-box and the authorized signatory\u00a0<\/span><\/li>\n
- Enter the place<\/span><\/li>\n
- Click on \u2018Preview\u2019\u00a0<\/span><\/li>\n
- Check if all the information provided is correct<\/span><\/li>\n
- Click on \u2018File\u2019\u00a0<\/span><\/li>\n
- The submit application page will be displayed\u00a0<\/span><\/li>\n<\/ul>\n
Submit using
![\"Scrutiny](\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/06\/Concept-of-Scrutiny-of-Returns-in-GST.png\")
<\/p>\n