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    <description>An online module has been deployed to operationalize annual-return scrutiny: proper officers will use system-generated notices to inform taxpayers of discrepancies, quantify tax-related impacts where possible, and seek explanations within the prescribed period; acceptable explanations end further action, while unsatisfactory or unrectified discrepancies may trigger adjudicatory or recovery proceedings. The module supports attachment of additional officer-entered discrepancy points, automated PDF notice generation, transmission via the GST portal, and MIS-based monitoring by zonal and divisional authorities, with technical support routed to the headquarters IT/GST section.</description>
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