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of <h1>GST Scrutiny Assessment: Automated Process Ensures Transparency and Efficiency Under Section 61 of CGST Act 2017</h1> Scrutiny assessment under the GST framework involves verifying the accuracy of returns filed by registered taxpayers. As per Section 61 of the CGST Act, 2017, a proper officer scrutinizes returns and informs taxpayers of any discrepancies, seeking explanations. If explanations are unsatisfactory, further actions like audits or inspections may be initiated. An automated scrutiny module is in place for returns from FY 2019-20, ensuring minimal manual intervention. The process involves several steps, including issuing notices and maintaining a scrutiny register. The progress is monitored monthly, with specific timelines for each stage of the scrutiny process, ensuring transparency and efficiency.
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