CBIC Releases SOP for Scrutiny of GST returns: Know what are GST Scrutiny parameters for FY 17-18 & 2018-19

Central Board of Indirect Taxes and Customs (CBIC) has released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19.

The returns to be scrutinized will be chosen based on specific risk parameters. To that end, the Directorate General of Analytics and Risk Management (DGARM) has been tasked with selecting the GSTINs registered with Central Tax Authorities whose returns are to be scrutinized and communicating the same to the field formations on a regular basis via the DDM portal (to the nodal officer of the Commissionerate concerned) for further action.

The Circular also has the INDICATIVE LIST OF PARAMETERS FOR SCRUTINY

For Example, the System will scrutinize if Tax Liability in GSTR-1 has been paid as per GSTR-3B or the Taxpayer has paid interest as per Section 50. It will also scrutinize the Eligibility of ITC Taken, and interest paid in case of reversals and many other things.

The Detailed information can be found in the Circular.