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of <h1>SOP for Scrutinizing GST Returns for FY 2017-19: Section 61 and Rule 99 Guidelines, Risk-Based Selection, Minimal Taxpayer Interaction.</h1> The circular outlines the Standard Operating Procedure (SOP) for scrutinizing GST returns for the fiscal years 2017-18 and 2018-19. It details the process under Section 61 of the CGST Act and Rule 99 of the CGST Rules, including the selection of returns based on risk parameters, the role of the Directorate General of Analytics and Risk Management (DGARM) in selecting GSTINs, and the responsibilities of the proper officer, typically a Superintendent of Central Tax. The SOP emphasizes minimal interaction with taxpayers, reliance on available data, and a structured timeline for scrutiny and subsequent actions. It also includes guidelines for reporting and monitoring the scrutiny progress.
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