Maharashtra Govt. issues Guidelines on Scrutiny Parameters, System or Data related issues faced during Return Scrutiny under GST [Read Circular]

The Maharashtra Government has issued Guidelines with respect to scrutiny parameters, system, or data-related issues faced during return scrutiny under GST.

The return is a very important aspect of taxpayers' compliance under GST Act(s), which is the base for the Department to keep track over tax payment, Input Tax Credit availed and Input Tax Credit passed on. To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s). The guidelines for undertaking return scrutiny and subsequent actions thereto are issued vide the above referred Internal Circular.

However, a number of technical as well as system-related difficulties, which are faced by field officers while undertaking return scrutiny, have been reported. These difficulties/doubts can be categorised as related to scrutiny parameters and system or data related and technical.

In order to ensure uniformity in the conduct of return scrutiny all over the State and to further clarify the doubts of field officers, the guidelines are issued in continuation with the earlier one under the Internal Circular.

The importer of goods is required to pay applicable IGST while filing a bill of entry along with Import Duty. The field to report the GSTIN of the importer was also provided in the bill of entry. However, in the initial phase of the GST system, many importers have not reported their GSTIN in the bill of entries, therefore information of IGST paid on such import might have not been transmitted to GSTN. Department had used the information from GSTN BIFA for generating this parameter. In view of this proper officers are advised to obtain the list of all bill of entries of which ITC on import of goods was claimed in GSTR-3B, download the GSTR-2A / 2B for the period under scrutiny and match it with details of the bill of entries appearing in Part D of GSTR-2A / 2B of the corresponding period, separate out the bill of entries not appearing in the list of GSTR-2A / 2B and verify those bill of entries on ICEGATE portal.

It shall be kept in mind that in GSTR 2A 2B separate tables with respect to overseas import and import from SEZ are available. Hence, separate lists may be obtained in this regard or may be separated by the officer before differences comparison. On account, The transactions that are verified on the ICEGATE portal may be allowed subject to the verification of those which are really in excess of what is appearing Part D of GSTR-2A/2B and their place of import is in the State of Maharashtra.

“The information of differences by putting together various tax heads was used for selection of cases to return scrutiny. In Internal Circular 6A of 2021, proper officers were directed to verify the mismatches on BO system before issuing statutory notices and notices shall be issued in cases where such mismatches are confirmed on BO system. The tax head-wise summary of mismatches is available under taxpayer record (return) on the BO system with respect to parameters of GSTR 1 vs GSTR 3B and GSTR-3B vs GSTR-2A,” the government said.

CIRCULAR NO: 01A of 2022

DATE: 17/01/2022

To Read the full text of the Circular CLICK HERE

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