SOP for Scrutiny of GST Returns for FY 2019-20 onwards

  • The Ministry of Finance, Department of Revenue, CBIC has issued Instruction No. 02/2023-GST on 26th May 2023, providing guidelines for the scrutiny of GST returns for the financial year 2019-20 onwards.
  • The instruction introduces an online workflow functionality called “Scrutiny of Returns” in the CBIC ACES-GST application, allowing proper officers to communicate discrepancies, issue orders, and take further actions.
  • Returns for scrutiny will be selected by DGARM based on identified risk parameters, and the SOP emphasizes conducting scrutiny in a time-bound manner and minimizing physical interaction.
  • The instruction specifies timelines for each step of the scrutiny process and dispenses with the requirement of sending monthly progress reports to DGGST.

Source Taxguru


VAT news
VAT news


  • VAT news