https://www.taxtmi.com/circulars?id=69392 For annual returns of FY 2017-18, 2018-19 and 2019-20, scrutiny must follow the pre-amendment UPGST/CGST regime: where the audit obligation and accompanying audited accounts and reconciliation statement applied, those were to be filed; assessment units must not raise objections or demand records inconsistent with the law as it stood for those years, must not issue GSTR-9C-related queries to taxpayers for whom it did not apply or who opted not to file GSTR-9, must not invoke matching/reversal provisions where no ITC was claimed, and must not seek TRAN-1/TRAN-2 evidence where those forms were not filed. en-us Wed, 17 May 2023 00:00:00 +0530 Fri, 13 Mar 2026 15:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69392 For annual returns of FY 2017-18, 2018-19 and 2019-20, scrutiny must follow the pre-amendment UPGST/CGST regime: where the audit obligation and accompanying audited accounts and reconciliation statement applied, those were to be filed; assessment units must not raise objections or demand records inconsistent with the law as it stood for those years, must not issue GSTR-9C-related queries to taxpayers for whom it did not apply or who opted not to file GSTR-9, must not invoke matching/reversal provisions where no ITC was claimed, and must not seek TRAN-1/TRAN-2 evidence where those forms were not filed. Circulars GST - States Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69392