On 22 March 2022, India’s Central Board of Indirect Taxes and Customs (CBIC) released its standard operating procedure (SOP) for the scrutiny of goods and services tax (GST) returns for financial years (FYs) 2017-18 and 2018-19.
This article provides an overview of the key features of the SOP in respect of the selection of returns for scrutiny and the subsequent scrutiny process.
Source Deloitte
