GST
ASMT-12 closure order after reply
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Facts
If the officer accepts your reply or payment, he closes the scrutiny with ASMT-12. Instruction 02/2023 asks officers to do this within 30 days of receiving the reply.
Provisions and law
- Rule 99, CGST Rules 2017Discrepancies are sent in ASMT-10; reply in ASMT-11 within 30 days or extended time; ASMT-12 closes the matter
- Instruction 02/2023-GSTSOP for scrutiny of returns from FY 2019-20 onwards using the ACES-GST scrutiny module
Analysis
ASMT-12 is your proof that the scrutiny for that period is closed. Example: reply filed on 10 May; if accepted, ASMT-12 should issue by about 9 June. If nothing comes, follow up in writing and keep checking the portal. If the officer is not satisfied, you may instead receive a DRC-01A or show cause notice.
Conclusion
- Track the case folder on the portal after filing
- Follow up with the officer if no order comes within about 30 days
- Download and save the ASMT-12 when issued
- File it with the year's records
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Scrutiny of returns
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