GST
One ASMT-10 covering a whole year
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Facts
Yes. The SOP asks officers to issue one compiled ASMT-10 per GSTIN for each financial year, covering all its tax periods.
Provisions and law
- 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
- Rule 99, CGST Rules 2017Discrepancies notified in ASMT-10, reply in ASMT-11 within 30 days or allowed time, acceptance in ASMT-12
Analysis
Instruction 02/2022-GST says scrutinising one GSTIN means reviewing all returns for one financial year. This helps you, because one reply can close the year. Example: an ASMT-10 for FY 2022-23 lists issues in April, August and March; reply to all with one annual reconciliation.
Conclusion
- Treat the notice as a year-wide review.
- Prepare an annual reconciliation.
- Address each issue in turn.
- File one reply.
A Savvy can do this for you
Scrutiny of returns, ASMT-10 notice and ASMT-11 reply
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