The Rajasthan Commercial Taxes Department has issued revised guidelines for scrutiny of GST returns under Section 61 of the RGST Act, 2017 (Circular dated 07.07.2026), replacing the earlier 2022 framework.
The message is clear: GST scrutiny is becoming more data-driven, risk-based and technology-enabled.
Who will be selected?
The Business Intelligence Unit (BIU) will identify high-risk taxpayers using GSTN analytics, including:
GSTR-1 vs GSTR-3B/GSTR-9 mismatches
E-Way Bill turnover exceeding tax declared
ITC from cancelled or non-compliant suppliers
Excess ITC over GSTR-2A/2B
Excess ISD credit
Interest short-payment on delayed GSTR-3B
Reverse Charge, TDS & TCS mismatches
Three parameters are now mandatory for scrutiny:
GSTR-1 liability exceeding GSTR-3B/GSTR-9
E-Way Bill turnover higher than GSTR-3B
ITC claimed from cancelled GST registrations
What’s new?
Faceless scrutiny through ITMS
Officers can add fresh discrepancies beyond the original risk flags
Scrutiny may extend to other tax periods if issues are noticed
Standard ASMT-10 → ASMT-11 → ASMT-12 workflow
Unresolved cases may proceed under Sections 73, 74 or 74A
Another important safeguard: prior approval of the Additional
Commissioner is mandatory before initiating adjudication where the disputed tax/ITC exceeds ₹5 crore.
Takeaway: Businesses shouldno longer treat GST return filing as a standalone compliance exercise. Robust reconciliation, vendor due diligence and timely correction of mismatches are becoming essential to avoid scrutiny.
Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.