2019-20年度以降の申告書精査に関する標準作業手順書

CBIC issued Standard Operating procedure (SOP) for scrutiny of returns u/s 61 of CGST Act read with Rule 99 of CGST Rules, 2017 for FY 2017-18 and FY 2018-19 through Instruction No. 02/2022-GST dated March 22, 2022. However, It was mentioned in the instructions that the SOP was a temporary solution until an online Scrutiny Module for scrutinizing returns is made available on the ACES-GST application.

As announced, DG Systems has developed a new feature called "Scrutiny of Returns" in the CBIC ACES-GST application. Advisory has also been issued along with a User Manual that explains the workflow of this feature in detail. Additionally, the GSTINs selected for scrutiny for the Financial Year 2019-20 are now accessible on the scrutiny dashboard of the proper officers on the ACES-GST application.

The new functionality allows the proper officer to communicate any discrepancies found in the returns to the registered person using FORM GST ASMT-10. The registered person can respond by submitting a reply using FORM GST ASMT-11. Based on reply, the proper officer can issue an order in FORM GST ASMT-12 or take further action such as issuing a show cause notice under Section 73 or 74 of the CGST Act, 2017, or referring the matter for audit or investigation, as needed.

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Accordingly, CBIC has issued the following revised Standard Operating Procedure (SOP) for scrutiny of returns for FY 2019-20 onwards through Instruction No. 02/2023-GST dated 26th May 2023:

1. Selection of returns for scrutiny and communication of the same to the field formations

• Directorate General of Analytics and Risk Management (DGARM)  will select the GSTINs registered with Central Tax authorities for scrutiny based on identified risk parameters.
• Selected GSTINs will be displayed on the scrutiny dashboard of the proper officer on the ACES-GST application.
• The scrutiny dashboard will also show risk parameters identified for a particular GSTIN, such as Revenue Implication, ITC Mismatch, etc, and the tax/discrepancy amount associated with such GSTIN. 
• However, It's important to note that this data is generated at a specific point of time and may change during scrutiny of return due to subsequent compliances carried out by the taxpayer or by the supplier of the taxpayer. 
• Therefore, The proper officer should refer to the latest data available.

2. Scrutiny Schedule

• Once the selected GSTINs' details are available on the scrutiny dashboard of the proper officer on the ACES-GST application, The officer will finalize a scrutiny schedule with the approval of the divisional Assistant/Deputy Commissioner. 
• The scrutiny schedule is a month-wise plan for scrutinizing all the selected GSTINs prepared by the proper officer and is contains the following information: (As per Instruction 02/2022- GST dated 22nd March 2022)
  • ZCDR Code
  • FY
  • GSTIN
  • Month in which GST ASMT-10 is proposed to be issued

• GSTIN appearing risker, i.e., involving high revenue implications, will be prioritized.
• The Principal Commissioner/Commissioner will regularly monitor the progress of the scrutiny exercise according to the scrutiny schedule.
• The proper officer will scrutinize returns of minimum 4 GSTINs per month. Scrutiny of return of one GSTIN shall mean scrutiny of all returns of the selected financial year.

3. Process of scrutiny by the Proper Officer

• The Proper Officer will verify the correctness of the returns and related information provided by the registered person. 
• For this purpose, proper officer can rely on information available through various sources like DGARM, ADVAIT, GSTN, E-Way Bill Portal, returns and statements submitted by the registered person etc.
• For convenience purpose, details of risk parameters and amount of tax/ Discrepancy involved shall be provided to the proper officer. Proper officer may consider any other data as he deems fit.
• At the initial phase of scrutiny, the proper officer should rely on information available with him on records. Proper officer and registered person should have minimal interface and, there should normally not be any need for seeking documents/ records from the registered persons before issuance of FORM GST ASMT-10.

a. Issuance of Notice in Form GST ASMT-10

• The proper officer shall issue a notice to the registered person in FORM GST ASMT-10 through the scrutiny functionality on ACES-GST application.
• Notice shall contain information about discrepancies and tax involved.
• If a registered person has made any additional payment of tax, cess, interest, etc. after filing of the returns for the relevant tax period through FORM DRC-03 then such payment should be taken into consideration while communicating discrepancies to the taxpayer in FORM GST ASMT-10. 
• GST ASMT-10 shall be communicated by the system to the concerned registered person on the common portal. Therefore, there is no need to send manual communication.
• Proper officer should quantify the tax, interest and any other amount payable in GST AMST-10 and such calculations should be specific in nature and not vague or general. 
• The proper officer shall mention the parameter-wise details of the discrepancies noticed by him in FORM GST ASMT-10 and shall also upload the worksheets and supporting document(s)/ annexures, if any.
• GST ASMT-10 shall be issued based on scrutiny of all returns pertaining to the relevant Financial year.

b. Reply by the registered person in Form GST ASMT-11

• On receipt of notice, the registered person may accept the discrepancy mentioned in the notice and pay the amount specified in notice.
• Post payment, a registered person may inform the proper officer about tax payment in Form GST ASMT-11.
• In case of non-acceptance, the registered person may furnish his reply in Form GST ASMT-11.
• The reply in form FORM GST ASMT-11 shall be made available to the concerned proper officer in the scrutiny dashboard on the ACES-GST application. 

c. Proceedings drop in Form GST ASMT-12

• Where response furnished by the registered person is found to be acceptable by the proper officer, he shall conclude the proceedings by informing the registered person in FORM GST ASMT-12.

d. Issuance of Show Cause Notice in Form DRC-01

• If no satisfactory explanation is furnished within the permitted time period or where the registered person accepts the discrepancies but fails to pay the amount then the proper officer may issue the show cause under section 73 or section 74 of CGST Act. 
• For proceedings under section 73 or section 74 of CGST Act, monetary limits specified in Circular No. 31/05/2018-GST dated 9th February 2018 shall be adhered to. 
• Also, the proper officer may refer the matter for audit or investigation to determine the correct liability with approval of the jurisdictional Principal Commissioner / Commissioner through the divisional Assistant/ Deputy Commissioner. 
• The copy of the approval is to be uploaded while referring the matter to the concerned formation through the scrutiny functionality, as per the procedure detailed in the user manual issued by DG Systems. 

GST ASMT-10形式で発行された通知への対応方法についてGST ASMT-10

4. 申告書の精査に関する期限

担当官は、各プロセスを期限内に完了させ、物事を論理的な結論へと導く必要があります。遵守すべき期限は以下の通りです。

5. 報告およびモニタリング

• ACES-GSTアプリケーションの精査ダッシュボードでは、割り当てられたGSTINに対して担当官が講じた措置を追跡するために、以下の2種類のMISレポートが提供されます。
  • 「月次精査進捗レポート」：選択された各月および組織単位での申告書精査状況を要約します。
  • 「精査登録簿」：申告書の精査中に講じられた措置に関するGSTINごとの詳細情報を提供します。

• 2019-20年度以降、CGSTゾーンが月次精査進捗レポートを取りまとめてDGGSTに送付する必要はありません。
• ただし、2017-18年度および2018-19年度については、これらの年度の精査プロセスが完了するまで、CGSTゾーンは引き続き月次精査進捗レポートをDGGSTに送付するものとします。
• 管轄の首席コミッショナー／コミッショナーは、精査スケジュールに従って精査作業の進捗を定期的に監視します。
• ACES-GSTアプリケーションの精査機能は、2019-20年度以降のみ利用可能です。そのため、2017-18年度および2018-19年度の精査は、2022年3月22日付の指示書No. 02/2022に従って実施されます。
• ACES-GSTによるオンライン精査は、テクノロジー主導のコンプライアンスを強化し、申告書精査における対面作業を最小限に抑えます。CGSTゾーンのPCC/CCは、管轄区域内の選択されたGSTINの精査が適時に行われるよう監視しなければなりません。