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Madras High Court

Court remands GST Dispute Cases regarding non issuance of Form GST ASMT-10 for Reconsideration and determined that a scrutiny u/s 61 is not a mandatory precondition for adjudication u/s 73 and 74

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Scrutiny of GST Returns

As we know that the person who is registered under GST, has to file GST Returns. There are different types of GST returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-9 etc. depending upon the type of the taxpayer. After submission of GST returns by the taxpayer if the proper officer seems any inconsistencies or errors in the information declared in these returns, then the proper officers will conduct the scrutiny of these GST returns..................... Read More