05 December 2023
Dear Sir, In the notice issued u/s 61 (asmt -10), at the last page of "addition remark", whether department can ask details of labour expenses, trading a/c, purchase list etc. or these details are out of purview of setion 61? Please clarify.
20 January 2024
The GST ASMT-10 notice, issued under Section 61 of the CGST Act, 2017, serves as a means to inform taxpayers about discrepancies in their GST returns, requiring them to provide a reply within 30 days through GST ASMT-11, either accepting the discrepancies and paying the specified amount or offering explanations and workings to the Proper Officer.