Standard Operating Procedure SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

CBIC has issued Instruction No. 02/2002-GST prescribing Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19. The SoP has been issued as as an interim measure till the time a Scrutiny Module for online scrutiny of returns is made available on the CBIC-GST application.

The SOP is being issued by the Board in order to ensure uniformity in selection/ identification of returns for scrutiny, methodology of scrutiny of such returns and other related procedures.

Selection of GST returns for scrutiny

As per SoP, the selection of returns for scrutiny is to be based on specific risk parameters. For this purpose, the Directorate General of Analytics and Risk Management (DGARM) has been assigned the task to select the GSTINs registered with Central tax authorities, whose returns are to be scrutinized. DGARM would also provide some relevant data (along with likely revenue implication) pertaining to the returns to be scrutinized through the DDM portal. 

GST returns Scrutiny Schedule

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 specifying month-wise schedule for scrutiny in respect of all the GSTINs selected for scrutiny. 

Indicative list of parameters for scrutiny of GST returns

The Instruction also specifies an indicative list of parameters to be verified

Process and Timelines of scrutiny of returns

Detailed steps has been prescribed for scrutiny and dealing with the discrepancies noticed. A timeline has also been prescribed.

Download SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19 Click Here >>

• Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
• When no addition is made on the basis of reasons recorded, reopening is bad in law
• No separate compensation for loss of love and affection under MV Act – SC
• Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
• Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court