Answer

1. F

   Facts

   Yes. For FY 2019-20 onwards, CBIC uses a scrutiny module where returns are selected and checked using data analytics. The ASMT-10 and reply steps stay the same.

2. P

   Provisions and law

   • Instruction 02/2023-GSTScrutiny of returns from FY 2019-20 onwards through the scrutiny module
   • Sec 61, CGST Act 2017Officer may scrutinise returns, inform discrepancies and seek an explanation; if accepted, no further action; if not, action under Sec 65, 66, 67, 73 or 74
3. A

   Analysis

   Instruction 02/2023-GST covers scrutiny through the module for recent years. Selection is risk based, so mismatches flagged by data are likely to be raised. Example: a business with a big gap between e-way bills and GSTR-3B is more likely to be selected. Monthly reconciliation keeps you out of the risk list.

4. C

   Conclusion

   1. 1Run a yearly check of GSTR-1, GSTR-3B, GSTR-2B and e-way bills.
   2. 2Fix gaps before the annual return.
   3. 3Reply quickly if a notice comes.
   4. 4Keep the reconciliation file ready.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.