The Central Board of Indirect Taxes and Customs has issued a standard operating procedure (SoP) for the scrutiny of GST returns for the financial year 2017-18 and 2018-19. Till the time a scrutiny module for online scrutiny of returns is made available on the CBIC-GST application, as an interim measure, the SOPs are being issued by the Board in order to ensure uniformity in selection/ identification of returns for scrutiny, methodology of scrutiny of such returns and other related procedures for FY 2017-18 and 2018-19. Please refer to the SOPs here.
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