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

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....r, the Rule 99 of the RGST Rules, 2017 mandates that the discrepancies, if any noticed shall be communicated to the taxpayer to seek his explanation. Additional Commissioner (VAT&IT) vide letter No. 487 dated 13.02.2020 had intimated all the Joint Commissioners (Adm.) the various discrepancies on the basis of which the returns were selected for scrutiny for the financial years 2017-18, 2018-19 and 2019-2020 respectively. It was also directed that after the scrutiny of the returns based on the discrepancies, action taken report should be sent to the Additional Commissioner (MEA) HQ. On the analysis of the data received from the field formations, it has been observed in a number of cases, the registered taxable person (hereinafter refer....

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....claimed from suppliers whose RC have been cancelled. (x) ITC claimed from taxpayers whose RC is cancelled ab-initio. (xi) ITC claims after the last date of availment of ITC as per section 16(4) of the RGST Act, 2017. (xii) GSTR-3B filed after due date and interest paid /Short paid /not paid. In addition to above, other parameters if any, may be included with the prior approval of Chief Commissioner, State Tax. 2. As the data was earlier analyzed up to December 2019, therefore the data pertaining to the returns of three months from January 2020 to March 2020 and annual return for the year 2019-20 shall be analyzed on the basis of above parameters within two months from the date of issuance of this circular an....

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....oned in the list so communicated shall be deemed to be the returns selected for scrutiny. 8. The proper officer shall scrutinize the return(s) as per the parameter(s) informed and shall collate the data sent by the Additional Commissioner (Adm.) Zone and that available on BO system. In addition to this, the proper officer shall verify the inward and outward E-Way bills generated by the said RTP. As the BO system is dynamic therefore the data available on the BO system may vary with the information / communicated. In such cases the proper officer is directed to consider the data as per the BO system. 9. Where no discrepancy exists after scrutiny of return(s), the proper officer shall report the fact along with reasons, in writing to th....