Quick Summary
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. Attention is invited to the Instruction No. 02/2022-GST dated March 22, 2022, wherein a Standard Operating Procedure (SOP) was provided for scrutiny of returns under section 61 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act) read with rule 99 of Central Goods and Service Tax Rules, 2017 (her
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FAQ :
The CBIC has issued Instruction No. 02/2023-GST, providing a new Standard Operating Procedure (SOP) for the scrutiny of GST returns from the financial year 2019-20 onwards.
The new SOP covers the scrutiny of GST returns for the financial year 2019-20 and subsequent years.
GSTINs are selected for scrutiny by the Directorate General of Analytics and Risk Management (DGARM) based on various risk parameters identified by them.
The ACES-GST application now includes a 'Scrutiny of Returns' module, which provides an online workflow for the entire scrutiny process, from issuing notices to finalising actions.
If discrepancies are found, the proper officer will issue a notice in FORM GST ASMT-10. The registered person can then accept the discrepancy and pay dues, or furnish an explanation in FORM GST ASMT-11.
The SOP outlines specific timelines for various stages, including the finalisation of the scrutiny schedule, issuance of notices, submission of replies, and subsequent actions, ensuring a time-bound process.
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