https://www.taxtmi.com/circulars?id=66052 Circular prescribes uniform procedures for scrutiny of returns by flagging specific back-office risk parameters and detailing actions: archive cases lacking ASMT-10 where only certain parameters appear; seek replies via Form GST ASMT-11 or Part B of DRC-01A if notices are pending; issue nil-demand orders when Show Cause Notices are unquantified and defects require detailed enquiry. It sets substantive rules for ITC-related discrepancies (2A-3B and GSTR-9 Table 8D), temporal limits for ITC availment under Section 16(4), capital goods reversal under Rule 43, and verification steps for outward-supply mismatches, E Way Bill comparisons, and turnover versus TDS/TCS reconciliations. en-us Sun, 07 Nov 2021 00:00:00 +0530 Sat, 03 Dec 2022 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66052 Circular prescribes uniform procedures for scrutiny of returns by flagging specific back-office risk parameters and detailing actions: archive cases lacking ASMT-10 where only certain parameters appear; seek replies via Form GST ASMT-11 or Part B of DRC-01A if notices are pending; issue nil-demand orders when Show Cause Notices are unquantified and defects require detailed enquiry. It sets substantive rules for ITC-related discrepancies (2A-3B and GSTR-9 Table 8D), temporal limits for ITC availment under Section 16(4), capital goods reversal under Rule 43, and verification steps for outward-supply mismatches, E Way Bill comparisons, and turnover versus TDS/TCS reconciliations. Circulars GST - States Sun, 07 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66052