GST
Partly accepting and partly disputing scrutiny points
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Facts
Yes. You can accept some discrepancies, pay for them, and dispute others with reasons in the same ASMT-11 reply. Each point is examined separately.
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
- Rule 142(2), CGST Rules 2017Tax and interest accepted can be paid in DRC-03 and intimated to the officer
- Sec 61(3), CGST Act 2017If no satisfactory explanation or payment, the officer may proceed under Sec 65, 66, 67, 73 or 74
Analysis
Example: ASMT-10 lists three points worth Rs 4 lakh. You accept point 1 for Rs 50,000 and pay with interest, dispute point 2 as a timing difference, and dispute point 3 because the credit is from a valid supplier who filed returns. Paying the accepted part shows good faith and narrows any later proceeding to the disputed points.
Conclusion
- Classify each point as accepted or disputed
- Pay accepted points through DRC-03
- Give evidence for disputed points
- File one consolidated ASMT-11 covering all points
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Scrutiny of returns
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