SOPs for Scrutiny of GST returns for FY 2017-18 and 2018-19: CBIC
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- Last Updated on 24 March, 2022
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Instruction No. 02/2022-GST Dated March 22nd, 2022
Section 61 of CGST Act, 2017 provides for scrutiny of returns and related particulars furnished by the registered person. Till the time, a Scrutiny Module for online scrutiny of returns is made available on the CBIC-GST application, as an interim measure, CBIC has issued Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 to ensure uniformity in selection/ identification of returns for scrutiny, methodology of scrutiny of such returns and other related procedures.
In this SOPs, mechanism for selection of returns for scrutiny, proper officer for scrutiny of returns, scrutiny schedule, and process of scrutiny by the Proper Officer along with timeline has been prescribed.
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