![]() 22/2023- Returns dated has also been issued by DG Systems in this regard, along with a User Manual providing for the detailed workflow of the said functionality. ![]() ![]() It was mentioned in the said instruction that the said SOP was issued as an interim measure till the time a Scrutiny Module for online scrutiny of returns is made available on the ACES-GST application.ġ.2 In this regard, it is to inform that DG Systems has developed functionality “Scrutiny of Returns”, containing the online workflow for scrutiny of returns in the CBIC ACES-GST application. 02/2022-GST dated 22 nd March, 2022, wherein a Standard Operating Procedure (SOP) was provided for scrutiny of returns under section 61 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act) read with rule 99 of Central Goods and Service Tax Rules, 2017 (hereinafter referred to as “the CGST Rules”) for FY 2017-19. Madam/Sir, Subject: Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards – reg.Īttention is invited to the Instruction No. 02/2023-GST dated 26 th May, 2023Īll the Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners /Commissioners of Central TaxĪll the Principal Directors General/ Directors General of Central Tax It also dispenses with the requirement of sending monthly scrutiny progress reports to the Directorate General of Goods and Services Tax (DGGST) for the financial year 2019-20 onwards. The instruction specifies timelines for each step of the scrutiny process and emphasizes reporting and monitoring through the scrutiny dashboard. It highlights that if no satisfactory explanation is furnished or the discrepancies are accepted but not paid, the proper officer may proceed with determining the tax and other dues under Section 73 or Section 74 of the CGST Act. The instruction also mentions the issuance of notices, the acceptance or explanation of discrepancies by the registered person, and the actions to be taken by the proper officer based on the response received. 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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