Gst doubt for sop scrutiny of gst returns

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what is the meaning of sop for scrutiny of gst returns 19-20 and all registered dealers applicable.
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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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