The automated return scrutiny module for GST returns has been made available by the Central Board of Indirect Taxes (CBIC) as of this week, allowing tax officers to examine the GST returns of taxpayers with central administration who have been chosen based on data analytics and system-identified risks.
In the module, differences resulting from risks related to a return are shown to the tax authorities, who are then given a pathway for communicating with the taxpayers through the GSTN common portal.
According to official sources, implementation of this automated return scrutiny module has started with the examination of GST returns for 2019–20, and the necessary information for that purpose has already been made accessible on the officers’ dashboard.
Finance Minister Nirmala Sitharaman gave instructions to launch an automated return inspection module for GST returns as soon as possible at a recent evaluation of the CBIC’s performance.
