Scrutiny Practitioner Course
Understand GST scrutiny notices, return mismatches and the ASMT-10 to ASMT-12 response path.
About this course
Work through four recorded lessons on GST scrutiny. Learn what an ASMT-10 notice asks for, how scrutiny differs from audit and investigation, and how the Section 61 process moves through a reply, closure or escalation. One lesson compares GST audit with scrutiny. For GST practitioners and tax teams who already know the basics of filed GST returns. Members can download an easy-English PDF guide and editable PPTX study slides.
Course curriculum
Scrutiny and audit concepts
- ASMT-10 scrutiny notice: what to do first
- When officers choose scrutiny, audit or investigation
- GST audit versus scrutiny: scope and records
Section 61 response workflow
- Section 61 scrutiny: ASMT-10, ASMT-11 and ASMT-12