A GST scrutiny notice is a formal communication issued by the appropriate officer to verify the accuracy of returns filed by a registered person. This procedure is governed by Section 61 read with Rule 99 of the CGST Rules, 2017. If the officer discovers a discrepancy, such as a mismatch between the declared liability and the tax paid, they will issue Form GST ASMT 10. This notice ... https://sepfust.com/blogs/gst-scrutiny-notice-reply-guide-asmt-10