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    <title>Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards</title>
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    <description>Implements an online, risk-based workflow on ACES-GST for scrutiny of GST returns for FY 2019-20 onwards: DGARM selects GSTINs using risk parameters and publishes GSTIN-wise risk details on the scrutiny dashboard; proper officers must scrutinize returns relying on system data, issue quantifiable discrepancy communications via prescribed ASMT forms through the portal, and take further action including determination proceedings or referral to audit/investigation as provided by the SOP.</description>
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