Answer

1. F

   Facts

   Scrutiny is mainly by written reply, but the officer may ask you to meet or explain in person. You can attend yourself or through an authorised representative such as a CA.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
   • Sec 116, CGST Act 2017A person may appear through an authorised representative such as a chartered accountant or advocate
3. A

   Analysis

   Going prepared helps close the case faster. Carry the reconciliation, the ASMT-11 copy and key documents. Example: a 20-minute meeting where you walk through a Rs 12 lakh timing difference often settles it. Keep notes of what was discussed and send a short written summary after the meeting to keep a record.

4. C

   Conclusion

   1. 1Confirm the date and place in writing
   2. 2Prepare an authorisation if a representative attends
   3. 3Carry reconciliations and documents
   4. 4Send a written summary after the meeting

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