CBIC has introduced a new Automated Return Scrutiny Module for GST returns in the ACES-GST backend application for Central Tax Officers.

The module would give tax authorities the ability to carefully review the GST returns of taxpayers who have been chosen by the system based on data analytics and risk detection. The module will show tax officers any discrepancies related to returns that may be questionable. After that, the officers would be able to discuss the discovered discrepancies with the taxpayers via the GSTN Common Portal.

The automated return scrutiny module’s implementation has started with the examination of GST returns for FY 2019–20. On the officers’ dashboard, the necessary information has already been made available. The initiative aims to increase revenue collections and improve tax compliance. Additionally, it is anticipated to lessen the load on taxpayers and tax authorities.

Forms related to the Automated Return Scrutiny Module

• FORM ASMT-10: Through the GSTN Common Portal, tax officers are given a mechanism in form ASMT-10 for interacting with taxpayers to communicate any discrepancies found.
• FORM ASMT-11: Taxpayers need to provide a reply to the tax officers via form ASMT-11.
• FORM ASMT-12: Tax officials are required to provide a follow-up action, such as the issuance of an order of acceptance of a reply in FORM ASMT-12.

Advantages of the Automated Return Scrutiny Module

The automated return scrutiny module is a critical development for improving the GST regime’s effectiveness and efficiency. It will make it easier to monitor taxpayer compliance with the law and prompt and effective revenue collection.

The automated return scrutiny module offers the following advantages

• It will help to improve tax compliance by identifying and targeting taxpayers who are at risk of non-compliance.
• By automating the review of returns, it will ease the workload for tax officers.
• By confirming that taxpayers are paying the correct amount of tax, it will assist in increasing revenue collections.

Key Features of the Automated Return Scrutiny Module

Here are some of the key features of the automated return scrutiny module

• To choose which taxpayers to examine, it employs data analytics and risk detection.
• It makes tax officers aware of discrepancies related to returns.
• Through the GSTN Common Portal, it enables tax officers to communicate with taxpayers.
• It is a non-intrusive technique for confirming compliance.

The automated return scrutiny module is a powerful tool that can be used to improve tax compliance and boost revenue collections. It is a welcome addition to the GST regime and is sure to make a positive impact on the Indian economy.

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