Find
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.
GST
Automated scrutiny for recent years
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Provisions
Instruction 02/2023-GST; Sec 61, CGST Act 2017
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.
Close
- Run a yearly check of GSTR-1, GSTR-3B, GSTR-2B and e-way bills.
- Fix gaps before the annual return.
- Reply quickly if a notice comes.
- Keep the reconciliation file ready.
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