CBIC issues SoPs for scrutiny of GST returns for FY’20 onwards; DGARM to identify cases

The CBIC has come out with a standard operating procedure (SoP) for scrutiny of GST returns for fiscal 2019-20 onwards under which the analytics unit will identify returns for scrutiny depending on various risk parameters.As per the SoP, selection of returns for scrutiny will be done by the Directorate General of Analytics and Risk Management (DGARM) based on various risk parameters identified by…