Ishan
Quick Summary
The Indicative list of Parameters introduced by CBIC vide Instruction No. 02/2022-GST dated 22.3.2022 in Standard Operating Procedure (SOP) for Scrutiny of returns u/s 61 of CGST Act read with Rule 99 of CGST Rules for F.Y. 2017-18 and F.Y. 2018-19 are enumerated hereunder: (The list is indicative and the proper officer may include additional risk parameters in the selection of returns for Scrutiny.) S. No Parameter Description of Paramete
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