Rule 99 - Scrutiny of returns
CGST Rules, 2017
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Finin2min Summary - Rule in 2 Minutes
ASMT-10 discrepancy notice, ASMT-11 response and ASMT-12 acceptance close scrutiny; otherwise statutory escalation may follow.
Exact operative text
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the
proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the
information available with him, and in case of any discrepancy, he shall issue a notice to the said person in
FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such
time, not exceeding thirty days from the date of service of the notice or such further period as may be
permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount
payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in
the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such
discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to
the proper officer. (3) Where the explanation furnished by the registered person or the information submitted
under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST
ASMT-12.
Paragraph-wise decode
ASMT-10 discrepancy notice, ASMT-11 response and ASMT-12 acceptance close scrutiny; otherwise statutory escalation may follow.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
Apply the rule to the relevant form, period, portal event and evidence trail before reaching a compliance conclusion.
Professional alert
Verify the latest official active Rule page, amending Gazette and portal version before filing or advising.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does rule 99 regulate?
- It regulates scrutiny of returns. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.