Goods and Services Tax : Explore challenges faced by taxpayers during GST return scrutiny for FY 2017-18. Learn about recent instructions from Delhi GST de...
Income Tax : Unravel the intricacies of Income Tax Department scrutiny with insights into notices, reasons triggering scrutiny, and types of sc...
Goods and Services Tax : Understand the process of scrutiny of GST returns and its importance in tax administration. Learn how it ensures compliance with t...
Goods and Services Tax : Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a return and related particulars furnished by the regi...
Goods and Services Tax : Learn about the interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19 issued by CBIC. Find out the selection process a...
Goods and Services Tax : CBIC rolls out Automated Return Scrutiny Module for GST returns in ACES-GST backend application for Central Tax Officers During th...
Goods and Services Tax : Haryana GST Returns Scrutiny Manual standardize and streamline the procedural aspect with regards to the scrutiny of GST returns ...
Income Tax : Income Tax Department has accepted 99.65 per cent of tax returns as it is and has picked only 0.35 per cent cases for detailed scr...
Income Tax : Paperless assessment/ e-mail based assessment on a pilot basis was commenced in the financial year 2015-16 in non-corporate charge...
Income Tax : Taking another step in this direction, Central Board of Direct Taxes (CBDT) has issued instructions to the assessing officers to b...
Income Tax : ITAT Kolkata held that enquiring on issues other than limited scrutiny issue, before conversion of limited scrutiny to complete sc...
Income Tax : Sagar Uttam Murhe Vs DCIT (ITAT Pune) Case law (2020) 120 com 187 CIT vs. Padmavati (Mad) (HC) holds that such an assessment could...
Income Tax : Explore the ITAT Mumbai decision in Swati Jignesh Jain vs. ITO regarding the imposition of penalty u/s. 271(1)(b). Learn how the A...
Income Tax : Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai) In cases selected under ‘limited scrutiny’, the Assessing Offic...
Income Tax : Arjun Transport Company Private Limited Vs ITO (ITAT Mumbai) When a case is selected for ‘limited scrutiny’ to verify ...
Income Tax : Understand the guidelines set by the Indian Ministry of Finance for the compulsory selection of returns for complete scrutiny duri...
Income Tax : Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the proced...
Goods and Services Tax : Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards....
Income Tax : Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of i...
Income Tax : CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and ...
Understand the process of scrutiny of GST returns and its importance in tax administration. Learn how it ensures compliance with tax laws and streamlines procedural aspects.
Haryana GST Returns Scrutiny Manual standardize and streamline the procedural aspect with regards to the scrutiny of GST returns as per section 61 of the HGST Act, 2017. GST Returns Scrutiny Manual also envisages the subsequent actions as per section 73/74 of the HGST Act, 2017 if needed to be undertaken, for demand and recovery. GST […]
CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and procedure for compulsory selection in such cases vide Instruction No. F.No.225/ 81/2022/ITA-II Dated: 11th May, 2022. CBDT notifies Scrutiny criteria/Guideline for following parameters for compulsory selection of returns for Complete Scrutiny- 1. Cases pertaining to survey […]
Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, and seek his explanation thereto.
With a view towards enhancing compliance through effective & standardized scrutiny of GST returns, the Board has been working towards automating the scrutiny process. Last week, the first tranche of GSTINs selected for scrutiny, on the basis of risk parameters, were shared by the Directorate General of Analytics and Risk Management with field formations.
Learn about the interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19 issued by CBIC. Find out the selection process and steps for further action.
A comprehensive guideline for scrutiny of GST returns for FY 2017-18 and 2018-19. Learn about the selection process, timeline, and risk parameters.
Get ready for scrutiny of GST returns for 2017-18 and 2018-19. CBIC issues instructions as CGST begins audits. Stay prepared for potential queries.
CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19 which contains Relevant statutory provisions (Section 61- Scrutiny of returns, Rule 99-Scrutiny of returns), Basis for Selection of GST returns for scrutiny, Proper officer for scrutiny of returns, Scrutiny Schedule, Process […]
The guidelines with respect to technical issues pertaining to return scrutiny have been issued vide Internal Circular referred at Sr. No. 02. However, there are certain legal issues which have arisen in the course of the work of GST return scrutiny.
