https://www.taxtmi.com/circulars?id=65459 The SOP establishes a uniform, risk based process for scrutiny of specified GST returns, directing centralized selection of GSTINs by a risk analytics function, reliance on available departmental data sources for verification, assignment of Superintendents as proper officers to conduct scrutiny, issuance of a single FORM GST ASMT 10 per GSTIN per financial year to communicate quantified discrepancies, acceptance and payment via FORM GST DRC 03 or response via FORM GST ASMT 11, conclusion by FORM GST ASMT 12 if acceptable, and initiation of determination or referral for audit/investigation where replies or payments are unsatisfactory; prescribed timelines and reporting registers apply, and manual procedures remain until an online module is available. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 23 Mar 2022 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65459 The SOP establishes a uniform, risk based process for scrutiny of specified GST returns, directing centralized selection of GSTINs by a risk analytics function, reliance on available departmental data sources for verification, assignment of Superintendents as proper officers to conduct scrutiny, issuance of a single FORM GST ASMT 10 per GSTIN per financial year to communicate quantified discrepancies, acceptance and payment via FORM GST DRC 03 or response via FORM GST ASMT 11, conclusion by FORM GST ASMT 12 if acceptable, and initiation of determination or referral for audit/investigation where replies or payments are unsatisfactory; prescribed timelines and reporting registers apply, and manual procedures remain until an online module is available. Circulars GST Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65459