![]() The main objective behind a scrutiny assessment is to verify the correctness of details submitted in GST returns like eligible Input Tax Credit (ITC) v/s actual claimed, tax payable v/s tax paid, claimed ineligible exemptions or ineligible ITC, etc. It has detailed process of scrutiny starting from selection of returns to conduct of scrutiny and issue of notice in ASMT-10 to actions for failure to respond to notice. 2/2022 and 2/2023 in 20 on manual scrutiny for years FY 2017-18 and 18-19 and online scrutiny for years FY 2019-20 onwards. The CBIC has issued two SOP CGST Instruction no.
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