It emphasizes conducting scrutiny in a time-bound manner and minimizing the need for physical interaction between the proper officer and the registered person. The SOP provides guidelines for the scrutiny process, including the scrutiny schedule, the process of scrutiny by the proper officer, and the timelines to be followed. The risk parameters and the amount of tax or discrepancy involved will also be shown on the dashboard for reference. The selected GSTINs (GST Identification Numbers) will be made available on the scrutiny dashboard of the proper officers on the ACES-GST application. The selection of returns for scrutiny will be done by the Directorate General of Analytics and Risk Management (DGARM) based on identified risk parameters. This functionality allows the proper officer to communicate discrepancies noticed in the returns to the registered person, receive replies, issue orders, or take further actions such as issuing show cause notices, conducting audits, or investigations. The instruction informs that the Directorate General of Systems (DG Systems) has developed an online workflow functionality called “Scrutiny of Returns” in the CBIC ACES-GST application. 02/2023-GST, dated 26th May 2023, regarding the standard operating procedure (SOP) for the scrutiny of Goods and Services Tax (GST) returns for the financial year 2019-20 onwards. The Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No.
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