The Central Board of Indirect Taxes and Customs (CBIC) has issued a standard operating procedure (SOP) for the scrutiny of goods and services tax (GST) returns starting from the financial year 2019-20. The SOP aims to reduce contact with taxpayers, issuing one notice per financial year, and ensuring discrepancies are specific in nature and quantifiable. Officials will communicate the notice to taxpayers on the common portal, rather than send a manual notice.
