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of <h1>Guidelines for Scrutiny of 2017-19 Tax Returns Under Maharashtra SGST to Enhance Efficiency and Compliance.</h1> The circular provides guidelines for the scrutiny of tax returns for the periods 2017-18 and 2018-19 under the Maharashtra State Goods and Services Tax (SGST). It outlines the procedures and criteria to be followed by tax officials during the examination of returns to ensure compliance with GST regulations. The document aims to standardize the scrutiny process, address discrepancies, and enhance the efficiency of tax administration. It serves as an internal directive to guide officials in identifying and resolving issues related to tax filings within the specified periods.
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