CBIC issues SOP for scrutiny of GST returns for 2017-18, 2018-19

The Central Board of Indirect Taxes and Customs (CBIC) has issued Standard Operating Procedure (SOP) for scrutiny of GST returns for the financial years 2017-18 and 2018-19.

These SOPs are for the first two years after the implementation of the Goods and Services Tax (GST) regime.

“This SOP is being issued as an interim measure till a module is made available for online verification of returns on CBIC-GST application,” CBIC said. Its purpose is to ensure uniformity in the identification or selection of returns for scrutiny, the manner in which such returns are scrutinized and other related procedures. ,

The CBIC said the selection of returns for scrutiny would be done on the basis of specific risk parameters.

The Directorate General of Analysis and Risk Management (DGARM) has been entrusted with the task of selecting the GSTINs registered with the Central Tax Authorities. It is however for those whose returns are to be scrutinized.

The board said that the objective of these guidelines is to minimize the face-to-face contact between tax officials and taxpayers during investigation.