CBIC Issues Standard Operating Procedure (SOP) for Scrutiny of Returns for FY 2019-20 onwards

Instruction No. 02/2023-GST dated 26th May, 2023

Earlier, the Standard Operating Procedure (SOP) was issued for online scrutiny of returns as an interim measure till the time a Scrutiny Module is made available on the ACES-GST application. Now, the DG Systems has developed functionality “Scrutiny of Returns”, containing the online workflow for scrutiny of returns in the CBIC ACES-GST application.

Therefore, the CBIC has issued modified SOPs in respect of scrutiny of returns for financial years 2019-20 onwards. The GSTINs selected for scrutiny for the Financial Year 2019-20 have also been made available on the scrutiny dashboard of the proper officers on ACES-GST application. In this regard, an Instruction No. 02/2023-GST has been issued which provides scrutiny schedule, process of scrutiny along with timelines and reporting requirements.

It is also clarified that since the scrutiny functionality has been provided on ACES-GST application only for the Financial Year 2019-20 onwards, the procedure specified in Instruction No. 02/2022 dated 22.03.2022 shall continue to be followed for the scrutiny of returns for the Financial Year 2017-18 and 2018-19.

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