According to experts, the recent implementation of automated scrutiny of Goods and Services Tax (GST) returns by the central government may result in taxpayers receiving notices when there are discrepancies between various types of tax returns.

If you are registered under GST, it is mandatory for you to submit GST returns as per the regulations of GST law. Nevertheless, there might be situations where you receive a scrutiny notice, specifically ASMT-10, to examine the correctness and comprehensiveness of your GST returns.

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.

The Delhi GST Department said in a Circular vide F.3/432/GST/Policy/2022/582-89 on 08 May, 2023, regarding the time barring of Scrutiny of GST Returns of Delhi taxpayers for the FY 2017-18, 2018-19 & 2019-20.

The Finance Minister instructed the CBIC to introduce an automated GST return scrutiny system by the following week & and to develop an action plan that utilizes technology to expand the taxpayer base..