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    <title>Circular - SOP in respect of KPIs</title>
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    <description>Seventeen Key Performance Indicators establish a GST and DVAT administrative monitoring framework for return-filing compliance, notice issuance, return mismatches, high input tax credit use, cancellation action, refunds, recovery and suspected fake-firm activity. Relevant taxpayer details requiring action must be pre-filled in zonal Google Sheets by designated branches. Ward Officers must record action taken in the same Google Sheets, while the proper officer must update the information by the fifth day of every month. The Business Intelligence Unit must provide leading State-level and zonal-level return mismatch cases for administrative review.</description>
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