CBIC Rolls Out Automated Return Scrutiny Module For GST Returns In ACES-GGST Backend Application For Central Tax Officers

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers.

During the recent review of the performance of the CBIC, Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman gave directions to roll out an automated return scrutiny module for GST returns at the earliest.

In order to implement the non-intrusive means of compliance verification, CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers this week. The module will enable the officers to carry out scrutiny of the GST returns of center-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 the taxpayer’s reply in FORM ASMT-11, and subsequent action in the form of either the issuance of an order of acceptance of reply in FORM ASMT-12, the issuance of a show cause notice, or the initiation of an audit or investigation.

Implementation of this Automated Return Scrutiny Module has commenced with the scrutiny of GST returns for FY 2019–20, and the requisite data for the purpose has already been made available on the officers’ dashboard.

Date: 11.05.2023

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