CBIC rolls out Automated Return Scrutiny Module for GST returns

CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers

During a performance review of the Central Board of Indirect Taxes & Customs (CBIC), Finance and Corporate Affairs Minister, Smt. Nirmala Sitharaman instructed the swift implementation of an Automated Return Scrutiny Module for GST returns.

CBIC has recently launched the Automated Return Scrutiny Module for GST returns, which is now available within the ACES-GST backend application for Central Tax Officers. This implementation aims to establish a non-intrusive method for verifying compliance. 

The module empowers officers to scrutinize GST returns of Centre Administered Taxpayers selected depending on data analytics and identified risks prescribed by the system. The rollout of this module took place earlier this week.

The Automated Return Scrutiny Module presents tax officers with discrepancies related to the risks associated with a particular return. Within the module, officers are equipped with a workflow facilitating communication with taxpayers through the GSTN Common Portal. 

This enables officers to convey the observed discrepancies using FORM ASMT-10, receive the taxpayer's response in FORM ASMT-11, and take appropriate actions such as the issuance of an order of acceptance in FORM ASMT-12 starting an audit, investigation, or a show cause notice.

Click on this link to access the press release page: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1923445 

The commencement of the implementation of the Automated Return Scrutiny Module has initiated the scrutiny of GST returns specifically for the fiscal year 2019-20.

The necessary data required for this process has been made accessible on the officers' dashboard, enabling them to proceed with the scrutiny effectively.