Scrutinising SOPs issued by CBIC on Scrutiny of 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.

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