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For iphone download Scrutiny 1212/31/2023 Here are the situations that could cause taxpayers to be subjected to scrutiny. The CBIC released an indicative list of parameters based on which GST returns may be picked up for scrutiny vide SOP/GST instructions. What are the various risk parameters for GST returns being subjected to scrutiny? The requisite data for this purpose has been made available on the tax officers’ dashboards. The automated return scrutiny module has already been rolled out, beginning with the scrutiny of GST returns for the financial year 2019-20. ![]() When will the automated return scrutiny module be implemented? If not, the officer will issue a show cause notice or initiate an audit or investigation. If the tax officer finds the action taken and response by the taxpayer to be satisfactory, the officer will acknowledge the same in Form ASMT-12. Once intimated in Form ASMT-10, taxpayers may reply using Form ASMT-11 on the GST portal. Now, the GST portal will automatically send out Form ASMT-10 to non-compliant taxpayers detected by the system and then send out alerts to the GST officers. Previously, Form ASMT-10 used to be sent out on the GST portal after tax officers manually picked up GST returns for scrutiny. These discrepancies are also displayed to the tax officers, who are then provided with a workflow to interact with the taxpayer through the GST common portal. Through this module, any discrepancies due to risks associated with a GST return will be flagged and an automated scrutiny notice will be sent out to the taxpayer in Form ASMT-10. How will the automated return scrutiny module work? The module also streamlines communication and action between tax officers and taxpayers and creates a more efficient and transparent system. It is a non-intrusive verification process that enables central tax officers to scrutinise GST returns. The objective of automated return scrutiny is to enhance tax compliance and reduce manual intervention. The module automatically sends out alerts to officers in cases of non-compliance. The automated return scrutiny module is integrated into the ACES-GST backend application and leverages data analytics to identify discrepancies and risks in the GST returns. Nirmala Sitharaman directed the CBIC to implement automated return scrutiny for GST returns. Recently, the Indian Finance Minister, Smt. What is the automated return scrutiny module? This module will enable officers to scrutinise the GST returns of GST-registered taxpayers, identified based on data analytics and risk parameters. ![]() The CBIC has recently rolled out an automated return scrutiny module for GST returns through the ACES-GST backend application for central tax officers.
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