Rule 2 – Final Rules (Draft) – ASSESSMENT AND AUDIT – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – Rule 2 – 2. 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
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