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Rule 99 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter XI, Assessment and Audit

At a glance

Bars, duties and time limits

99(1)The notice seeks an explanation within the specified period, not exceeding thirty days from service, or a further period permitted by the officer.

Procedure, powers and definitions

99(1)The proper officer issues FORM GST ASMT-10 describing the discrepancy and, where possible, quantifying tax, interest and other amounts relating to it.
99(2)–(3)The person uses FORM GST ASMT-11 to explain the discrepancy or communicate acceptance and payment. The officer communicates acceptance of satisfactory information or an explanation in FORM GST ASMT-12.

Rule 99 explains how a selected return is scrutinised under section 61. The proper officer compares it with available information and communicates discrepancies through a notice. The registered person may explain the difference or accept it and communicate payment of the resulting amounts. Where the explanation or information is acceptable, the officer communicates acceptance in the prescribed form.

Quick facts

Rule 99, CGST Rules, 2017

Scrutiny of returns

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	XI, Assessment and Audit
Rule title	Scrutiny of returns
Related provisions
Sections	Section 61 of the CGST Act, 2017
Forms named	FORM GST ASMT-10, FORM GST ASMT-11, FORM GST ASMT-12
Structure 99(1)scrutiny notice and explanation period 99(1)quantification where possible 99(2)acceptance payment and intimation 99(2)explanation of the discrepancy 99(3)communication of acceptance
Source
Law text	CBIC tax information portal, served on 17 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.

Rule 99, verbatim (show)

Rule 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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

scrutiny notice and explanation period 99(1)

Questions to answer on the file11 questions

Was the furnished return for scrutiny?
Did the proper officer scrutinize this return?
Was available information used as the reference for scrutiny?
Was a discrepancy noticed on that scrutiny?
Did the proper officer issue FORM GST ASMT-10?
Was the registered person informed of the discrepancy?
Does the notice seek an explanation?
How many calendar days from notice service does the explanation period allow?
Does the permitted further period cover the explanation deadline?
Did the proper officer permit the further explanation period relied upon?
Does the auditor establish this scrutiny follows section 61?

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quantification where possible 99(1)

Questions to answer on the file4 questions

Does the auditor establish quantification was possible from the available information?
Does the notice quantify tax in relation to the discrepancy?
Does the notice quantify interest in relation to the discrepancy?
Does the notice quantify any other payable amount in relation to the discrepancy?

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acceptance payment and intimation 99(2)

Questions to answer on the file6 questions

Did the registered person accept the discrepancy?
Was tax arising from that discrepancy paid?
Was interest arising from that discrepancy paid?
Was every other amount arising from that discrepancy paid?
Was that acceptance and payment information furnished to the proper officer?
Was that information furnished in FORM GST ASMT-11?

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explanation of the discrepancy 99(2)

Questions to answer on the file3 questions

Was an explanation furnished for the discrepancy?
Was the explanation in FORM GST ASMT-11?
Was the explanation furnished to the proper officer?

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communication of acceptance 99(3)

Questions to answer on the file3 questions

Did the proper officer find the explanation or information acceptable?
Did the proper officer inform the registered person of that acceptance?
Was that communication in FORM GST ASMT-12?

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Provisions connected to Rule 99
Provision	Connection	Words that tie them
Section 61 of the CGST Act, 2017	this provision requires Section 61 of the CGST Act, 2017	99(1) "in accordance with the provisions of section 61"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

Number	Date	Subject
Circular No. 3/03/2017-GST	5 July 2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Notifications (1)

Number	Date	Subject
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

See also

Section 61 of the CGST Act, 2017: scrutiny of returns

External links

None.