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.
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.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
