The Directorate General of Analytics and Risk Management ( DGARM ) will select GSTINs registered with the Central Tax authorities for scrutiny based on identified risk parameters.
scrutiny of Returns: The CBIC ACES – GST application will contain an online workflow for scrutiny of returns. The proper officer will issue a notice to the registered person in FORM GST ASMT -10 through the scrutiny functionality on ACES -GST application, informing them of the discrepancies noticed and seeking their explanation.
The online scrutiny functionality will boost the department’s efforts to leverage technology and risk-based tools to encourage self-compliance and conduct scrutiny of returns with minimal interaction with the registered person.
Timelines for scrutiny of Returns : Scrutiny of returns is to be conducted in a time- bound manner, so that the cases may be taken to their logical conclusion and that too expeditiously. The timelines may be observed by all concerned, including communication of GSTINs selected for scrutiny by DGARM on ACES GST Application for a financial year, finalization of scrutiny schedule with the approval of the concerned Assistant/Deputy Commissioner, and more.
Reporting and Monitoring: The details of action taken by the proper officer in respect of GSTINs allocated to him for scrutiny will be available in the form of two MIS reports in the scrutiny dashboard on the ACES-GST application. The requirement of compiling and sending the monthly scrutiny Progress Report by the CGST zones to DGGST is hereby dispensed with for the Financial Year 2019-20 onwards.
Issuance of Notice and Action: The proper officer shall mention the parameter-wise details of the discrepancies noticed by him in FORM GST ASMT -10 and shall also upload the worksheets and supporting document(s)/annexures, if any. For each GSTIN identified for scrutiny, the proper officer is required to scrutinize all the returns pertaining to the corresponding Financial Year under consideration and a single complied notice in FORM GST ASMT -10 may be issued to the registered person for that financial year.
Initiation of Appropriate Action Initiation of appropriate action for determination of the tax and other dues under section 73 or section 74, in cases where no reply is furnished by the registered person
