Standard Operating Procedure for Scrutiny of GST Returns for FY 2019-20 onwards


Central Board Indirect Taxes & Customs vide notification dated 26th May, 2023 has issued a Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards. DG Systems has developed functionality “Scrutiny of Returns”, containing the online workflow for scrutiny of returns in the CBIC ACES-GST application.

The functionality provides for the detailed workflow for communication of discrepancies noticed, in relation to the details furnished in the returns, by the proper officer in FORM GST ASMT-10 to the registered person, receipt of reply from the registered person in FORM GST ASMT-11, issuance of order in FORM GST ASMT-12 or taking further action for issuance of show cause notice under Section 73 or 74 of CGST Act, 2017 or for referring the matter for Audit or investigation, as the case may be.

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