Return scrutiny risk parameters guide officers to archive or pursue enquiry and issue notices under ITC and outward-supply rules. Circular prescribes uniform procedures for scrutiny of returns by flagging specific back-office risk parameters and detailing actions: archive cases lacking ASMT-10 where only certain parameters appear; seek replies via Form GST ASMT-11 or Part B of DRC-01A if notices are pending; issue nil-demand orders when Show Cause Notices are unquantified and defects require detailed enquiry. It sets substantive rules for ITC-related discrepancies (2A-3B and GSTR-9 Table 8D), temporal limits for ITC availment under Section 16(4), capital goods reversal under Rule 43, and verification steps for outward-supply mismatches, E Way Bill comparisons, and turnover versus TDS/TCS reconciliations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return scrutiny risk parameters guide officers to archive or pursue enquiry and issue notices under ITC and outward-supply rules.
Circular prescribes uniform procedures for scrutiny of returns by flagging specific back-office risk parameters and detailing actions: archive cases lacking ASMT-10 where only certain parameters appear; seek replies via Form GST ASMT-11 or Part B of DRC-01A if notices are pending; issue nil-demand orders when Show Cause Notices are unquantified and defects require detailed enquiry. It sets substantive rules for ITC-related discrepancies (2A-3B and GSTR-9 Table 8D), temporal limits for ITC availment under Section 16(4), capital goods reversal under Rule 43, and verification steps for outward-supply mismatches, E Way Bill comparisons, and turnover versus TDS/TCS reconciliations.
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