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        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.

        <h1>New SOP for GST Return Scrutiny from 2019-20: Online Discrepancy Checks via ACES-GST; Minimum Monthly Scrutiny Required.</h1> The circular outlines the updated Standard Operating Procedure (SOP) for the scrutiny of GST returns for the financial year 2019-20 onwards. A new online functionality for return scrutiny has been developed, allowing for the identification and communication of discrepancies through the ACES-GST application. The Directorate General of Analytics and Risk Management (DGARM) selects GSTINs for scrutiny based on risk parameters. Proper officers are required to scrutinize a minimum of four GSTINs monthly and issue notices for discrepancies. The process aims to ensure timely scrutiny with minimal interaction between officers and registered persons, leveraging technology to enhance compliance.

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