New framework on GST returns

New Delhi: The CBIC has come out with a standard operating procedure (SoP) for scrutiny of GST returns for fiscal 2019-20 onwards under which the analytics unit will identify returns for scrutiny depending on various risk parameters. As per the SoP, the selection of returns for scrutiny will be done by the Directorate General of Analytics and Risk Management (DGARM) based on various risk parameters identified by them.

DGARM will select the GSTINs registered with the Central Tax authorities, and the details of the GSTINs selected will be made available on the scrutiny dashboard of the concerned Central Tax officer on the ACES-GST application.

“The details of the risk parameters, in respect of which risk has been identified for a particular GSTIN, and the amount of tax/ discrepancy involved in respect of the concerned risk parameters (i.e. likely revenue implication), will also be shown on the scrutiny dashboard of the proper officer for their convenience,” the SoP said.

Earlier this month, the Central Board of Indirect Taxes and Customs (CBIC) had rolled out a module for automated scrutiny of GST returns. The module enables tax officers to carry out scrutiny of GST returns of Centre administered taxpayers selected on the basis of data analytics and risks identified by the System.