Guidelines with respect to legal issues pertaining to return scrutiny for tax periods 2017-18 and 2018-19.

Office of the:Commissioner of State Tax,Maharashtra State, Mumbai8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010.

INTERNAL CIRCULAR(Restricted circular for office use only)To,No. CST /JC (HQ-5)/Scrutiny/Issues/File No- /B-1

Mumbai. Date. 25.02.2022Internal Circular No. 02A of 2022.

Sub : Guidelines with respect to legal issues pertaining to return scrutiny for tax periods 2017-18 and 2018-19.

Ref. : (1) Internal Circular 6A of 2021 dated 11-6-2021.

(2) Internal Circular 1A of 2022 dated 17-1-2022.

Background:The guidelines with respect to technical issues pertaining to return scrutiny have been issued vide Internal Circular referred at Sr. No. 02. However, there are certain legal issues which have arisen in the course of the work of return scrutiny. From an examination of the issues, it is seen that the issues have cropped up due to the bonafide errors committed by the taxpayers in their compliances. Such errors are largely due to lack of understanding of the provisions of law and issues of GSTN system in the initial stage (FY 17-18 and 18-19) of implementation of GST.

Hence, in order to clarify the doubts of field officers, the following guidelines are issued. It must be kept in mind that clarifications given hereunder are case specific and based on facts and circumstances of each case. This circular applies to return scrutiny of tax periods 2017-18 and 2018-19.

Issues arising from ITC claim

These guidelines are clarificatory in nature and be applied as per the facts and circumstances of the cases. These guidelines shall not be used in the interpretation of the provisions of law. The difficulties in the implementation of this circular shall be brought to the notice of this office.(Rajeev Kumar Mital)Commissioner o State Tax,Maharashtra State, Mumbai.No. CST/JC (HQ-5)/Scrutiny/Issues/File No- /B-1

Mumbai. Date. 25/02/2022Internal Circular No 02A of 2022.Copy forwarded for information to-(1) The Joint Commissioner of State Tax, (MAHAVIKAS) with a request to upload this Internal Circular on MGSTD web-site.(2) Deputy Secretary, Finance Department, Mantralaya, Mumbai.(3) Under Secretary, Finance Department, Mantralaya, Mumbai.(4) Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.(Vishakha Borse)Joint Commissioner of State Tax (HQ-5),Mumbai.