What Is Scrutiny Notice? A GST scrutiny notice is a formal communication from the appropriate officer, sent to verify whether the returns a registered person filed are accurate. Section 61, read alongside Rule 99 of the CGST Rules, 2017, governs how this works. Say the officer spots a discrepancy, maybe the declared liability doesn't match the tax actually paid. At that point they... https://sepfust.com/blogs/gst-scrutiny-notice-reply-guide-asmt-10