Analysis of risk parameters of scrutiny of GST Returns as per SOP issued by CBIC

Ishan | Last updated: 20 May 2022

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The Central Board of Indirect Taxes and Customs (CBIC) has issued a Standard Operating Procedure (SOP) for the scrutiny of GST returns, outlining several risk parameters to identify potential discrepancies. These parameters focus on comparing figures reported in GSTR-3B with those in GSTR-1 and GSTR-2A, covering aspects like tax liability on outward supplies, reverse charge mechanism (RCM) liabilities and input tax credit (ITC) claims, ITC from Input Service Distributors (ISD), and excess ITC claims. The SOP aims to streamline the scrutiny process while also acknowledging potential genuine errors, especially during the initial GST regime phases.

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 indicativ

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