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<h1>CBIC Issues SOPs for GST Returns Scrutiny Covering FY 2017-18 Onwards; Includes Guidance for Non-Filers</h1> The Central Board of Indirect Taxes and Customs (CBIC) has issued Standard Operating Procedures (SOPs) for the scrutiny of GST returns. Instruction No. 02/2022-GST, dated March 22, 2022, covers the financial years 2017-18 and 2018-19. Instruction No. 02/2023-GST, dated May 26, 2023, applies to the financial year 2019-20 onwards. Additionally, Circular No. 129/48/2019, dated December 24, 2019, provides procedures for handling cases of non-filers. These SOPs serve as guidelines for ensuring compliance and proper filing of GST returns.