Scrutiny of VAT returns mandates targeted monitoring of specified dealer categories and enhanced ITC-output matching. Ward officers must use enhanced software validations and ITC output matching to target high risk dealers-new registrants with sudden GTO growth, large statutory form downloads without matching sales, circular trading, abrupt cessation of filing or registration, persistent nil GTO returns, frequent refund claimants, non payers and sustained excess ITC carry forwards-and trigger assessments from mismatch reports where discrepancies persist; on cancellation prefer framing assessments and serve notices at the cancellation address, compel registration of liable unregistered dealers, expedite recovery where no stay exists, and rely on system reports and alerts.
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Provisions expressly mentioned in the judgment/order text.
Scrutiny of VAT returns mandates targeted monitoring of specified dealer categories and enhanced ITC-output matching.
Ward officers must use enhanced software validations and ITC output matching to target high risk dealers-new registrants with sudden GTO growth, large statutory form downloads without matching sales, circular trading, abrupt cessation of filing or registration, persistent nil GTO returns, frequent refund claimants, non payers and sustained excess ITC carry forwards-and trigger assessments from mismatch reports where discrepancies persist; on cancellation prefer framing assessments and serve notices at the cancellation address, compel registration of liable unregistered dealers, expedite recovery where no stay exists, and rely on system reports and alerts.
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