Parameters for scrutiny of returns under GST

Parameters for scrutiny of returns under GST
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Parameters for scrutiny of returns under GST

(Instruction No. 2/2022-GST dated 22nd March 2022)

  • The difference in tax liability on account of outward taxable supplies as declared in GSTR-3B and GSTR-1.
  • The difference in tax liability on account of “Inward supplies liable to RCM” is declared in Table no. 3.1(d) of GSTR-3B with ITC on RCM availed.
  • The difference in tax liability on account of inward supplies liable to RCM declared in Table no. 3.1(d) of GSTR-3B with ITC on RCM auto-populating in GSTR-2A.
  • The difference in tax liability on account of inward supplies liable to RCM declared in Table no. 3.1(d) of GSTR-3B with tax paid in cash.
  • The difference in  ITC availed on account of “Inward Supplies from ISD” with GSTR-2A.
  • The difference in  ITC availed on account of “All Other ITC” with GSTR-2A.
  • The difference in outward taxable supplies as declared in GSTR-3B with the amount liable for TDS and TCS credit of Form GSTR-2A.
  • The difference in tax liability on account of outward taxable supplies as declared in GSTR-3B and E-way bills.
  • Where ITC has been claimed of supplies from taxpayers whose registrations have been canceled retrospectively.
  • Where ITC has been claimed for supplies from taxpayers who have not filed GSTR-3B for the relevant period.
  • Where a taxpayer has claimed ITC after the last date of availing of ITC as per Section 16(4).
  • The difference in ITC availed on account of “Import of Goods” with GSTR-2A.
  • Whether the taxpayer has made reversals of ITC as per Rule 42 and 43 of CGST Rules.
  • Whether the taxpayer has paid interest and late fees as per provisions of the Act.

Note: – The above list is just an indicative list not an exhaustive list of parameters for scrutiny of returns. The proper officer may also consider other parameters for the purpose of scrutiny.


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About CA Mehul Gupta 33 Articles
Chartered Accountant in practice, Certified GST Practitioner & Commerce Graduate. He is mainly engaged in the practice of Direct taxes, GST, International taxation, & assurance services. A visiting faculty in the Faridabad Branch of ICAI.

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