Scrutiny of gst returns

can someone share details of any article or video or write up from where we can understand the entire process of scrutiny of gst returns from department perspective. it will be great if details are provided from scratch to advance level.please don't share SOP type PDF which is already available to everyone.
thanks
Replies (3)
Quick Summary
This discussion seeks to understand the GST return scrutiny process from the tax department's perspective, going beyond standard SOPs. It covers the documents reviewed, such as annual returns, GSTR-1, 3B, and 2B, and highlights that the department often focuses on exempted categories due to potential revenue loss.

I can give few things based on the practicality faced cases ..

They go with annual return, GSTR-1 , 3B , 2B.

Supporting documents for this .
Link below

https://youtu.be/6-JXp4IDtwI
Mainly they concentrate on exempted category since it is revenue loss to govt

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