Goods and Services Tax

CBIC introduces Automated Return Scrutiny Module for GST returns

11.05.2023

CBIC has rolled out the Automated Return Scrutiny Module for Goods And Service Tax (GST) returns in the ACES-GST backend application for Central Tax Officers. The step is in wake of recent review of the performance of the Central Board of Indirect Taxes and Customs (CBIC), and directions given by Union Minister for Finance and Corporate Affairs to roll out an Automated Return Scrutiny Module for GST returns at the earliest. This module will enable the officers to carry out scrutiny of GST returns of Centre Administered Taxpayers selected on the basis of 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. Tax officers are provided with a workflow for interacting with the taxpayers through the GSTN Common Portal for communication of discrepancies noticed under FORM ASMT-10, receipt of taxpayer’s reply in FORM ASMT-11 and subsequent action in form of either issuance of an order of acceptance of reply in FORM ASMT-12 or issuance of show cause notice or initiation of audit / investigation.

Implementation of this Automated Return Scrutiny Module has commenced with the scrutiny of GST returns for FY 2019-2020, and the requisite data for the purpose has already been made available on the officers’ dashboard. The Automated Return Scrutiny Module would enhance tax compliance and transparency in the returns filed under GST. Scrutiny of GST returns of the registered taxable person plays a significant role in tax administration to ensure compliance with the provisions of tax laws.

Tags : GST returns Module Launch

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