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 and where possible quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.
(ICAI FAQ PUBLICATIONS 06-09-2017 SCRUTINY OF RETURNS: FAQ NO. 15)