https://www.taxtmi.com/circulars?id=70555 CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases. en-us Mon, 06 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70555 CRISP establishes randomized, cross-zone, round-robin allocation of eligible annual GST return scrutiny cases to promote impartiality, uniformity, workload balancing, and monitoring. A CRISP Review Officer conducts analytical scrutiny, records reasoned discrepancies and draft ASMT-10 inputs, but cannot communicate with taxpayers or issue notices. The jurisdictional proper officer independently assesses each report and alone may issue ASMT-10 and conduct statutory proceedings. Every recommendation requires recorded action and reasons for acceptance, modification, rejection, dropping, or pendency. Excluded matters include investigation, special audit, inspection or search matters, court-directed cases, and initial-phase corporate cases. Circulars GST - States Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70555