#FOR WINDOWS DOWNLOAD SCRUTINY 12 VERIFICATION#
#FOR WINDOWS DOWNLOAD SCRUTINY 12 SOFTWARE#

Initiate demand and recovery provisions.

Conduct a special audit under section 66.

The tax officer can also take the following actions in cases such as:

The reply submitted is not satisfactory to the tax officer.

The taxpayer does not reply or rectify the discrepancy within 30 days of the issue of notice.

The taxpayer does not pay tax or provide an explanation.

If the reply satisfies the officer, the taxpayer is intimated and the proceedings are dropped without any further action in form ASMT-12 (an order of acceptance of reply). Otherwise, further action can be taken by the GST officer in the following circumstances: The taxpayer should admit the differential tax demanded with interest if any and pay it before replying to the notice together with justification. However, a personal hearing is not possible in this type of assessment. If he finds any errors, he will issue a scrutiny notice to the registered taxpayer demanding an explanation. What is a Scrutiny Assessment under GST?Ī GST officer will thoroughly check the GST return of a particular taxpayer based on certain risk parameters, to verify its correctness. In this article, know more about the scrutiny process and options available for a taxpayer to respond to a scrutiny notice. With the implementation of automated return scrutiny module, taxpayers must be more cautious of ensuring consistency between returns. On filing, if there happens to be any inconsistencies or errors in the information declared, the tax officers will conduct the scrutiny of these GST returns. Similarly, for invoices in GSTR-2A one flag is assigned in MATCHED? column “Y” or “N”, where “Y” means it has been matched with some ITC Invoice and “N” means it has still not been matched and can be matched manually afterwards.Every GST registered taxpayer must file at least one or more designated GST returns on time. Invoices not reflecting in GSTR-2A of the Taxpayer, ask for reversal Invoices that are taken twice, ask for reversal

Negative entries, reversal made in books, use it for Reversal Matching later If ITC > 2A, ask for reversal else if ITC < 2A OK (maybe some part of invoice is blocked credit)ĬGST + SGST has been taken as IGST or vice versa, take appropriate actionĬheck manually and verify if it should be allowed. Once the matching is complete and result file is downloaded, Each ITC entry has the “matching flag” and the corresponding matched data from 2A is shown right next to it for easy comparison. If GSTR 2A populated RCM is more than what is shown in GSTR 3B, we can match the data to find out which invoices were left out and ask clarification regarding the same.

GSTR 2A RCM Invoices vs RCM Payment in 3B 2) match with already reversed ITC Data (DRC-03 or GSTR 3B) 1 and other Blocked Credits under section 17(5).Īfter selecting the credit notes for reversals (from S. If the Taxpayer has already reversed ITC through DRC-03 or GSTR 3B, get the invoice wise data and match with our ITC Objection (Not in 2A, Tax Mismatch, Duplicate etc.

(For Reversals)įor matching BOEs with auto populated data and greening if the IGST Value is taken as credit not Customs Duty (Look for Tax Mismatch)

#FOR WINDOWS DOWNLOAD SCRUTINY 12 VERIFICATION#

ITC Data vs GSTR 2A/2B (B2B and Debit Notes)įor ITC Verification (Not in 2A, Duplicate, Tax Mismatch etc.)įor finding out invoices on which ITC was taken and credit note was also issued. We can match any combination of files depending on what kind of results we want.

#FOR WINDOWS DOWNLOAD SCRUTINY 12 SOFTWARE#

The software is specially designed to match GST ITC data invoice-wise.

For windows download Scrutiny 12