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of <h1>Kerala SGST Circular: Guidelines for GST Return Scrutiny u/s 61, Focus on ITC, Turnover, and Form Mismatches.</h1> The circular from the Kerala SGST Department outlines guidelines for the scrutiny of GST returns by proper officers, as per Section 61 of the KSGST Act, 2017. It identifies risk parameters for scrutiny, such as ITC utilization, turnover discrepancies, and mismatches between various GST forms. The document provides detailed instructions for handling discrepancies, including issuing notices, requesting replies, and conducting detailed inquiries if necessary. It also addresses ITC-related issues, outward supply discrepancies, and the comparison of turnover with TDS and TCS data. The circular emphasizes uniformity and accuracy in the scrutiny process and invites feedback on implementation challenges.
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