https://www.taxtmi.com/article/detailed?id=11447 Scrutiny authorises the proper officer to verify correctness of GST returns using risk based selection and available data sources, seek explanations, quantify tax/interest shortfalls, and conclude the matter if explanations or payments are satisfactory; failing that, the officer may initiate audit, special audit, inspection/search, or determination of tax and other dues under assessment provisions. The scheme is governed by section 61, rule 99 and CBIC SOPs, and includes an online ACES GST workflow, scrutiny schedules, reporting, and monitoring obligations. en-us Wed, 31 May 2023 17:51:21 +0530 Wed, 31 May 2023 17:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11447 Scrutiny authorises the proper officer to verify correctness of GST returns using risk based selection and available data sources, seek explanations, quantify tax/interest shortfalls, and conclude the matter if explanations or payments are satisfactory; failing that, the officer may initiate audit, special audit, inspection/search, or determination of tax and other dues under assessment provisions. The scheme is governed by section 61, rule 99 and CBIC SOPs, and includes an online ACES GST workflow, scrutiny schedules, reporting, and monitoring obligations. Articles Goods and Services Tax - GST Wed, 31 May 2023 17:51:21 +0530 https://www.taxtmi.com/article/detailed?id=11447