https://www.taxtmi.com/article/detailed?id=11452 CBIC's May 2023 SOP implements a risk based, technology enabled scrutiny regime for GST returns from FY 2019 20 onwards: DGARM selects GSTINs using analytics and posts risk parameters and likely revenue implications to officers' ACES GST dashboards; proper officers schedule and conduct scrutiny, issue FORM GST ASMT-10 notices, receive replies in FORM GST ASMT-11, accept responses in FORM GST ASMT-12 or initiate determination, audit or investigation; timelines and monitoring by Principal Commissioners/Commissioners are prescribed and documentation is maintained online. en-us Thu, 01 Jun 2023 22:13:49 +0530 Thu, 01 Jun 2023 22:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11452 CBIC's May 2023 SOP implements a risk based, technology enabled scrutiny regime for GST returns from FY 2019 20 onwards: DGARM selects GSTINs using analytics and posts risk parameters and likely revenue implications to officers' ACES GST dashboards; proper officers schedule and conduct scrutiny, issue FORM GST ASMT-10 notices, receive replies in FORM GST ASMT-11, accept responses in FORM GST ASMT-12 or initiate determination, audit or investigation; timelines and monitoring by Principal Commissioners/Commissioners are prescribed and documentation is maintained online. Articles Goods and Services Tax - GST Thu, 01 Jun 2023 22:13:49 +0530 https://www.taxtmi.com/article/detailed?id=11452