Subject
Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
Content
Attention is invited to the Instruction No. 02/2022-GST dated 22 nd March, 2022 , wherein a Standard Operating Procedure (SOP) was provided for scrutiny of returns under section 61 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act) read with rule 99 of Central Goods and Service Tax Rules, 2017 (hereinafter referred to as “the CGST Rules”) for F…