Answer

1. F

   Facts

   Most scrutiny points come from mismatches that can be fixed each month: GSTR-1 versus 3B, 2B versus 3B, e-way bills versus GSTR-1, and RCM. A monthly reconciliation keeps them small.

2. P

   Provisions and law

   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
   • Instruction 02/2023-GSTSOP for scrutiny of returns from FY 2019-20 onwards using the ACES-GST scrutiny module
   • Rule 88C and Rule 88D, CGST Rules 2017System flags liability and ITC gaps above set limits
3. A

   Analysis

   Officers use dashboards that rank GSTINs by risk based on these gaps. If your monthly gaps are near zero or explained, you are less likely to be selected. Example: a 15-minute check each month that GSTR-1 tax equals 3B tax and that 3B ITC is within 2B prevents most notices. Review e-way bills and RCM expenses each quarter.

4. C

   Conclusion

   1. 1Match GSTR-1 and GSTR-3B tax every month before filing
   2. 2Match GSTR-3B ITC with GSTR-2B every month
   3. 3Review e-way bills against invoices each quarter
   4. 4Review RCM expenses each quarter
   5. 5Fix gaps in the next return and keep notes

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