Question ID : 44666

Scrutiny u/s.61

Officer issued ASMT-10 for scrutiny of returns. In addition, he is demanding copies of financial statements, bank statements etc. Whether we are bound to submit these information

ASMT-10 is for communicating discrepancies in returns. You are required to furnish reply against ASMT-10. If officer is satisfied with reply, he will submit ASMT-12. The provision does not give the power to the officer to start an audit. If he requires copies of financial statements and other documents, he need to start proceedings under section 65 of the CGST Act which needs to be done by commissioner or any officer authorised by the commissioner. Hence, you may say that there is no requirement under section 61 r/w rule 99 to provide any additional documents which are not related to the dispute raised in ASMT-10. However, there may be repercussions.