Increased difficulties for those who make mistakes in GST, SOP issued for scrutiny of GST returns

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New Delhi: The Central Board of Indirect Taxes and Customs (CBIC) has issued SOPs for scrutiny of GST returns for FY 2019-20 and onwards. These will be used by the Analytical Unit of GST to scrutinize GST returns based on different types of risk.

What is the new SOP?

As per the SOP, the GST returns for review will be selected by the Directorate General of Analytics and Risk Management (DGARM). Only GSTINs registered with the Central Tax Authorities will be selected by DGARM. Thereafter all the information related to the selected GSTIN will be reflected on the scrutiny dashboard of the Central Tax Officer attached to it.

Earlier this month, the CBIC had said that an automated module for verification of GST returns would be developed soon.

Automated Module for Checking GST Returns

With the introduction of the automated module, the system will identify GST returns for scrutiny based on risk and data analysis. This will also make it easier for tax officials to opt for scrutiny of GST returns. A tax officer has to scrutinize at least four returns every month.

GST check What ?

It is noteworthy that under the scrutiny of GST returns, the tax authority examines the returns filed by any taxpayer on the basis of certain risk criteria and sees whether the GST returns have been filed as per rules or not. If any error is found in the same, a response is sought from Trackspair on behalf of the GST officer.