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The provisions for scrutiny of GST returns are specified under Section 61 of the Central Goods and Service Tax Act, 2017 and Rule 99 of the CGST Rules, 2017. A Scrutiny Module for online scrutiny of returns is not available. Thus, the Central Board of Indirect Taxes and Customs (CBIC) has issued the following SOP (Standard Operating procedure) to ensure uniformity in selecting returns for scrutiny.
Note: The Superintendent of Central Tax is assigned as a proper officer for performing functions as stated under section 61 of the CGST Act, 2017.
The Directorate General of Analytics and Risk Management (DGARM) selects the GSTIN whose returns are to be scrutinised. They then communicate the same to the field formations through the DDM portal for further action.
is a month-wise schedule prepared by the proper officer for scrutiny regarding all GSTINs selected. The priority may be based on the revenue implication involved. The proper officer shall conduct scrutiny of three GSTINs per month.
The scrutiny of returns shall be completed in a specified period to safeguard revenue. Below are some of the timelines:
|1||Communicating the list of GSTINs selected for scrutiny by the DGARM to the nodal officer||From time to time|
|2||Communicating the list of GSTINs selected for scrutiny by the nodal officer to the proper officer||Within 3 working days from the date of receipt of the list of GSTINs from the DGARM|
|3||Finalization of scrutiny schedule with the Assistant/ Deputy Commissioner||Within 7 working days of receipt of the list of GSTINs from the nodal officer|
|4||Sharing the scrutiny schedule with the DGGST||Within 30 days of receipt of the list of GSTINs from DGARM|
|4||Issue of notice in Form GST ASMT-10||Within a month as specified in the scrutiny schedule|
|5||Issue of response in GST ASMT-11||Within 30 days of receipt of notice under GST ASMT-10|
|6||Issue of order in Form GST ASMT-12||Within 30 days of receipt of response in Form GST ASMT-11|
|7||Initiating action for determining tax under section 73 and section 74||If the reply is received: Within 30 days from receipt of reply in GST ASMT-11.
If the reply is not received: Within 15 days of completion of 30 days of service of notice in GST ASMT-10 or further period as may be notified by the proper officer.
|8||Reference to Commissioner for taking appropriate action under section 65, section 66 or section 67||If the reply is received: Within 30 days from receipt of reply in GST ASMT-11.
If the reply is not received: Within 45 days of service of notice in GST ASMT-10.
A Scrutiny Register is maintained by the proper officer for all the GSTINs allotted for scrutiny. The format is mentioned in Annexure C.
The progress of the scrutiny is monitored by the jurisdictional Principal Commissioner every month. The proper officer shall prepare a scrutiny progress report at the end of every month as mentioned in Annexure D. This report shall be forwarded to the Director-General of Goods and Service Tax by the Principal Chief Commissioner of the concerned zone by the 10th of the succeeding month. The DGGST shall submit this report to the Board by the 20th of the corresponding month.
This SOP is designed to help the department use technology and risk-based tools to scrutinise returns properly.