GST officials all set to give marks on GST return filed in FY 2017-18 and FY 2018-19
the online module for scrutiny of returns is not yet available, as an interim measure, the Government of India has issued a Standard Operating Procedure (‘SOP’) on 22.03.2022 vide Instruction no. 02/2022-GST, in order to ensure uniformity in the methods of scrutinizing the returns by the GST officers and implementing the aforementioned provisions.