Guidelines to be followed regarding scrutiny of returns under section 61 of the RGST Act, 2017

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.... return/returns filed. Further, rule 99 of the RGST Rules, 2017 mandates that the discrepancies, if any, observed shall be communicated to the taxpayer to seek his explanation. Vide Circular no. F.17(151)ACCT/GST/2017/7602 dated 07.01.2022, guidelines to be followed regarding scrutiny of returns under section 61 of the RGST Act, 2017 were laid down. Now, in supersession of the same, the following guidelines are hereby issued so as to ensure the uniformity and to standardize the procedure for the forthcoming years and pending scrutiny proceedings as per Section 61 of the RGST Act along with the subsequent action as per section 73, section 74 or section 74A, as the case may be, of the RGST Act, 2017 if required to be initiated for the purp....

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.... In addition to above, other parameters if any, may be included with the prior approval of Chief Commissioner, State Tax. 2. The list of RTPs based on the parameter(s) for selection of returns for scrutiny shall be prepared by the Special Commissioner (BIU). The list of RTP shall be prepared mentioning all the parameters on the basis of which the returns is being selected for scrutiny. In both cases, the draft list shall be cross-referenced with cases selected for audit so as to remove duplication. 3. The Special Commissioner (BIU) shall get the list approved by the Chief Commissioner State Tax. The cases so generated will be allocated through the Integrated Tax Management System (ITMS) to the officers across the State ....

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....accordingly in ASMT-12. 8. Where the RTP submits ASMT-11 within thirty days from the date of service of intimation in Form ASMT-10 or such further period as may be permitted by the proper officer and - (i) furnishes explanation for the discrepancies in ASMT-11 and if such explanation is acceptable; or (ii) accepts the findings so communicated and pays the tax along with the interest and any other amount arising from such discrepancy mentioned in the said intimation by filing the required DRC-03, then, the proper officer shall accept the said reply/payment and drop the said proceedings and inform him accordingly in ASMT-12. 9. In case no satisfactory explanation is furnished within the stipulated ....