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<h1>Return scrutiny: risk based detailed manual review of ST 3 returns to verify taxability, valuation and CENVAT reconciliation.</h1> Guidelines establish a two-tier scrutiny regime for ST-3 returns from 01.08.2015: automated preliminary validation in ACES and risk based detailed manual scrutiny of selected returns. Detailed scrutiny verifies correctness of self assessment-taxability, valuation under Section 67, exemptions/abatements, export treatment and CENVAT credit admissibility-using assessment documents (agreements, invoices) and reconciliations with income tax returns and Form 26AS, supported by prescribed checklists, observation sheets, reporting templates and confidentiality of risk data.
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