Empowering Central Tax Officers with Efficient Compliance Review:
CBIC has rolled out the Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers this week. This module will enable the officers to carry out scrutiny of GST returns of Centre Administered Taxpayers selected on the basis of data analytics and risks identified by the System.
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.
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 taxpayer’s reply in FORM ASMT-11 and subsequent action in form of either issuance of an order of acceptance of reply in FORM ASMT-12 or issuance of show cause notice or initiation of audit / investigation.
The Automated Return Scrutiny Module will facilitate the scrutiny of GST returns for Center Administered Taxpayers selected on the basis of data analytics and risks detected by the system. This will help in identifying discrepancies and risks in GST returns, which will ultimately lead to better compliance and revenue collection.
By automating the review of GST returns, this module’s launch would lessen the cost of compliance on taxpayers and boost the effectiveness of the tax collection process. This module will assist in enhancing the effectiveness of tax administration while easing the cost of compliance on taxpayers. A better level of compliance will result from the application of data analytics in spotting potential risk of GST filings.
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