Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Form GST ASMT - 10, Goods and Services Tax - GST

Issue Id: - 115699
Dated: 22-11-2019
By:- raja pandya
Form GST ASMT - 10

  • Contents

sir, is it any provision in GST act, any State tax officer serve notice (FORM GST ASMT-10) to registered dealer through his personal mail I'd And in GST portal Notice /order option shown nothing please guide me thanks

Post Reply

Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 22-11-2019
By:- Rajagopalan Ranganathan

Sir,

According to rule 99 of CGST Rules, 2017 -

"RULE 99. Scrutiny of returns. - (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in 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 or such further period as may be permitted by 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 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 accordingly in FORM GST ASMT-12*.

All these Notices , reply thereto and acceptance order can be issued through common portel (GSTN) only.


2 Dated: 22-11-2019
By:- KASTURI SETHI

Notice through personal email Id is not legally valid. I support the views of Sh.Ranganathan, Sir.


3 Dated: 22-11-2019
By:- raja pandya

THANKS FOR REPLY SIR,

Rule 99 of CGST Rules, 2017 IS ALSO APPLICABLE TO STATE TAX OFFICER ,

AND HOW ONE CAN RELY ON SUCH NOTICE ON EMAIL,THE SAME NOTICE IS NOT SEEN IN GST PORTAL


4 Dated: 23-11-2019
By:- Rajagopalan Ranganathan

Sir,

You request the officer to to issue the notice from common portal and the notice issued from personal e- mail id of the officer is not legally valid.


5 Dated: 23-11-2019
By:- raja pandya

thank you sir Rajagopalan Ranganathan


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map || ||