Gst doubt for sop scrutiny of gst returns

what is the meaning of sop for scrutiny of gst returns 19-20 and all registered dealers applicable.
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Quick Summary
The CBIC has issued a Standard Operating Procedure (SOP) via Instruction No. 02/2023-GST, dated May 26, 2023, outlining the process for scrutinising GST returns. This procedure applies to financial year 2019-20 and subsequent years. It details the steps involved in the scrutiny of returns for all registered dealers.

The CBIC vide Instruction No. 02/2023-GST dated May 26, 2023 has issued Standard Operating Procedure ("SOP") for Scrutiny of Returns for Financial Year 2019-20 onwards
It's an procedure lay down for Scrutiny of Return .

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