Kerala Govt. issued Instructions/Guidelines regarding procedure to be followed in scrutiny of returns
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- Last Updated on 24 February, 2026
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Circular No7/2021 Dated November 7th, 2021
Section 61 of the KSGST Act, 2017 provides that the proper officer may scrutinize the returns and related particulars furnished by a registered person to verify the correctness of the returns filed. However, specific instances have come to the notice wherein proper procedures have apparently not been followed during the scrutiny of returns and thenceforth actions.
Hence in order to ensure uniformity in the scrutiny of returns across the field formations and also to prioritise and dispose the cases initiated at the assessment vertical, the instructions/guidelines have been prescribed which shall be adhered to.
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