Haryana GST Department released GST Returns Scrutiny Manual [Read Circular]

Haryana GST Department - GST Returns Scrutiny Manual - taxscan

Haryana State GST Department has released GST Returns Scrutiny Manual in order to standardize and streamline the procedural aspect with regard to the scrutiny of returns as per section 61 of the Haryana GST Act, 2017. The Manual also envisages the subsequent actions as per section 73/74 of the HGST Act, 2017 if needed to be undertaken, for demand and recovery.

The Manual provides for procedure and guidelines in respect of issuance of the notice, communication of discrepancies to taxpayers, verification of records and explanation submitted, if any, the manner of reporting the action taken, maintenance of record, and overall conduct of scrutiny function by the officers of the Excise and Taxation Department, Haryana.

“The core objective of this Manual is to enhance the efficiency of returns scrutiny function and to make the entire process transparent and uniform across the field formations of Excise and Taxation Department, Haryana. However, this manual is only for training and information purposes and is to be used by officers/officials of the Haryana Excise and Taxation Department only,” the preamble said.

It further clarified that the manual is not a legal document conferring any rights and nor a source of legal interpretation. This manual will be regularly updated based on feedback, amendments to Acts, Rules, and processes as well as experience of audit under GST.

It further stated that only those taxpayers who are under the State jurisdiction are to be taken up for scrutiny.

“However, if any case of high evasion or fraud is observed then such cases may be taken up separately for investigation,” it added.

Subscribe Taxscan AdFree to view the Judgment

Support our journalism by subscribing to TaxscanAdFree. Follow us on Telegram for quick updates.

Circular No: 2832/GST-II

Date of Judgement:   8.12.2017

Related Stories