The Central Board of Indirect Taxes (CBIC) has, from this week, rolled out the automated return scrutiny module for GST returns, which will enable tax officers to carry out scrutiny of GST returns of Centrally administered taxpayers selected based on 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, who are provided with a workflow for interacting with the taxpayers through the GSTN common portal for communication of discrepancies.
Implementation of this automated return scrutiny module has commenced with the scrutiny of GST returns for 2019-20, and the requisite data for the purpose has already been made available on the officers’ dashboard, official sources said.
During a recent review of the CBIC’s performance, Finance Minister Nirmala Sitharaman had given directions to roll out an automated return scrutiny module for GST returns at the earliest.