Answer

1. F

   Facts

   Pay the tax with interest through DRC-03 choosing Scrutiny as the cause, and mention the payment in your ASMT-11 reply. The officer can then close the case.

2. P

   Provisions and law

   • Rule 99, CGST Rules 2017Discrepancies notified in ASMT-10, reply in ASMT-11 within 30 days or allowed time, acceptance in ASMT-12
   • Rule 142(2), CGST Rules 2017Payment before notice intimated in DRC-03
   • Instruction 02/2022-GST (22 March 2022)SOP for scrutiny: one ASMT-10 per GSTIN per year, specific and quantified discrepancies, DRC-03 payments to be considered, timelines for ASMT-12 or further action
3. A

   Analysis

   The DRC-03 manual lists Scrutiny as a cause of payment, and Instruction 02/2022-GST says DRC-03 payments are taken into account. Interest and penalty are paid in cash. Example: short tax of ₹45,000 for FY 2022-23 paid about 2.5 years late; interest at 18 percent is roughly ₹20,000. Pay both, then quote the DRC-03 ARN in the reply.

4. C

   Conclusion

   1. 1Calculate tax and interest for each accepted issue.
   2. 2File DRC-03 with cause Scrutiny and the right section.
   3. 3Pay interest in cash.
   4. 4Quote the ARN in your ASMT-11 reply.
   5. 5Ask for closure in ASMT-12.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.