The Central Board of Indirect Taxes and Customs vide its notification dated 22nd March 2022 has notified the Standard Operating Procedure (SOP) as a temporary solution, to maintain uniformity in the selection/identification of returns for scrutiny, the technique of return scrutiny, and other associated procedures until a Scrutiny Module for online return scrutiny is made accessible on the CBIC-GST application
Section 61 of Central Goods and Services Tax Act, 2017 read with rule 99 of the CGST Rules, provides for scrutiny of returns and related particulars furnished by the registered person.
As per the SOP, Selection of returns for scrutiny is based on specific risk parameters. The Directorate General of Analytics and Risk Management (DGARM) shall be assigned the task to select the GSTINs registered with Central tax authorities, whose returns are to be scrutinized, and shall communicate the same to the field formations from time to time through the DDM portal (to the nodal officer of the Commissionerate concerned) for further action.
Once the list of GSTINs, whose returns have been selected for scrutiny, is communicated to the field formations, the proper officer, with the approval of the divisional Assistant / Deputy Commissioner, shall finalize a scrutiny schedule.Such scrutiny schedule will specify month-wise schedule for scrutiny in respect of all the GSTINs selected for scrutiny.
For each GSTIN identified for scrutiny for a financial year, the proper officer is required to scrutinize all the returns pertaining to the corresponding Financial Year under consideration and a single compiled notice in FORM GST ASMT-10 may be issued to the taxpayer for that financial year.
The registered person may accept the discrepancy mentioned in the notice issued in FORM GST ASMT-10, and pay the tax, interest and any other amount arising from such discrepancy through FORM GST DRC-03 and inform the same or may furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer within the time period prescribed under rule 99 of CGST Rules.
