Scrutiny of returns requires the superintendent to verify GST returns, issue discrepancy notices and pursue non filers. The superintendent, as the proper officer, must verify correctness of GST returns by checking input tax credit availment, tax liability and prescribed ... Summary
Scrutiny of returns requires the superintendent to verify GST returns, issue discrepancy notices and pursue non filers.
The superintendent, as the proper officer, must verify correctness of GST returns by checking input tax credit availment, tax liability and prescribed payment, issue discrepancy and defaulter notices, pursue non filers including issuing GSTR 3A where warranted, and ensure records of scrutiny are maintained with inspectors assisting in these tasks.
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