Central Board of Indirect Taxes & Customs (CBIC) has issued the Instructions for the scrutiny of returns filed for the FY 2017-18 and FY 2018-19 respectively under section 61 of the CGST Act read with Rule 99 of the CGST Rules.
For selection of the GST returns for scrutiny of returns, Directorate General of Analytics and Risk Management (DGARM) has been assigned the task to select the GSTINs registered with the Central tax authorities and assign them to the Nodal officer of the Commissionerate concerned for further action.
To view and download the Instructions, click here Instruction No. 02/2022
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