- In order to implement non-intrusive means of compliance verification, CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers.
- This module will enable the officers to scrutinize the GST returns of Centre Administered Taxpayers selected on the basis of data analytics and risks identified by the System.
- In the module, discrepancies on account of risks associated with a return are displayed to the tax officers. Tax officers are provided with a workflow for interacting with the taxpayers through the GSTN Common Portal for communication of discrepancies noticed under FORM ASMT-10.
- The taxpayer shall reply in FORM ASMT-11 and subsequent action in form of either issuance of an order of acceptance of reply in FORM ASMT-12 or issuance of show cause notice or initiation of audit /investigation.
- Implementation of this Automated Return Scrutiny Module has commenced with the scrutiny of GST returns for FY 2019-20.
(Posted On: 11 MAY 2023 6:51PM by PIB Delhi)
