TMI BlogForm GST ASMT - 10X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GST ASMT - 10 X X X X Extracts X X X X X X X X Extracts X X X X ..... ajagopalan Ranganathan: The Reply: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson 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 accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table, 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. Reply By KASTURI SETHI: The Reply: Notice through personal email Id is not legally valid. I support the views of Sh.Ranganathan, Sir. Reply By raja pandya: The Reply: THANKS FOR REPLY SIR, Rule 99 of CGST Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 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 Reply By Rajagopalan Ranganathan: The Reply: 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. Reply By raja pandya: The Reply: thank you sir Rajagopalan Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nganathan X X X X Extracts X X X X X X X X Extracts X X X X
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