The Central Board of Indirect Taxes and Customs (CBIC) has rolled out the Automated Return Scrutiny Module for GST returns.



  • This module will enable the officers to carry out scrutiny of GST returns of Centre Administered Taxpayers selected on the basis of data analytics and risks identified by the system.
  • The module shows the discrepancies with the return to the tax officer and provides the tax officer with a way to interact with the taxpayer through the GSTN Common Portal for communication of discrepancies.
  • The implementation of this Automated Return Scrutiny Module has commenced with the scrutiny of GST returns for financial year 2019-20.