GST Automated Return Scrutiny Module starts with scrutiny of returns for FY 2019-20

The Central Board of Indirect Taxes & Customs (CBIC) was recently evaluated for its performance, and Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman gave instructions to launch an automated return scrutiny module for GST returns as soon as possible.

This week, CBIC released the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers in order to apply this non-intrusive method of compliance verification. The officers will be able to scrutinise the GST returns of Centre Administered Taxpayers chosen based on data analytics and system-identified hazards thanks to this module.

The module displays discrepancies to the tax officials due to risks linked with a return. Through the GSTN Common Portal, tax officers are given a workflow for communicating with taxpayers about discrepancies discovered using the FORM ASMT-10, receiving the taxpayer’s response using the FORM ASMT-11, and taking action in the form of either issuing an order accepting the reply using the FORM ASMT-12, issuing a show-cause notice, or starting an audit or investigation.

The Automated Return Scrutiny Module’s implementation started with the examination of the GST returns for FY 2019–20, and the necessary information has already been made available on the officers’ dashboard.