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ASMT-12 closes the scrutiny for the discrepancies in that notice. It does not stop audit, investigation or notices on other issues within the time limits.
GST
What ASMT-12 closure means
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Provisions
Rule 99, CGST Rules 2017; Sec 61, CGST Act 2017
Analysis
Sec 61 and Rule 99 provide for acceptance of your explanation in ASMT-12, and no further action on those points. Other proceedings, such as an audit under Sec 65, are separate. Example: ASMT-12 for FY 2021-22 closes the GSTR-1 versus GSTR-3B gap you explained; an audit can still look at other matters. Keep the ASMT-12 with your records.
Close
- Download and save the ASMT-12.
- Note which points it closed.
- Keep the reply and documents together.
- Keep records for 72 months after the annual return due date.
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