GST instruction No.02/2022 & 02/2023 ..difference.. GST Scrutiny notice u/s 61 via ASMT-10.

Instruction No. 02/2022-GST
Instruction No. 02/2023-GST


#SOP #Scrutiny #returns #Section 61 #Central Goods #Services Tax Act #
#rule 99 #furnished #registered person #CBIC #interim measure #
#Standard Operating Procedure #uniformity #selection #identification #
#Relevant statutory #discrepancies #no satisfactory #
#section 66 #section 67 #section 73 #section 74 #FORM GST ASMT-10 #
#subrule(1) #FORM GST ASMT-11 #proper officer #sub-rule (2) #
#inter-alia #DGARM #ADVAIT #GSTN #E-Way Bill #quantification #
#tax #interest #amount payable #Proper officer #Vide Circular No #
#assigned #conducted #Superintendent #DGGST #Annexure A #
#Annexure B #not exhaustive #parameter #seeking document #
#taxpayer #issuance #quantify #FORM GST DRC-03 #financial year #
scrutinize #issued #CGST Rules #FORM GST ASMT-12 #divisional Assistant #
#Deputy Commissioner #Principal Commissioner #Anti-evasion #
#Audit Commissionerate #Annexure C #GSTINs allotted #