Scrutinising SOPs issued by CBIC on Scrutiny of GST Returns

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 31 March, 2022

SOPs issued by CBIC; GST Returns;

Article by Taxmann Research and Advisory Team

The GST law has almost completed its five years and in this journey, the taxpayers have experienced its various phases. Starting from the tough transitional times to implementing a few laudable automation such as E-Way Bill, E-Invoicing, etc. in the businesses, the journey is not less than a roller coaster ride.

The next big phase in this on-going journey can be said as the scrutiny of the details reported by the taxpayers in their GST returns. Recently, the CBIC has issued SOPs for scrutiny of returns for FY 2017-18 and 2018-19. In this regard, Taxmann Research and Advisory Team has discussed the concept of scrutiny of returns under GST, its procedure to be followed by the authorities along with the detailed analysis of the recent SOP issued by the CBIC in this regard.

Click Here To Read The Full Article

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied