Department of Commercial Taxes issued a Circular No: GST-14 12020-21 regarding Salient features of KGST Act,2017 – e-Shodane (electronic Scrutiny of High-risk cases, Audit Observations & DRC under Assessment module)
Selection and Assignment of Cases for Audit/Assessment:
Wild card selection: If the proper officer, either by information or through other sources comes across cases wherein there is scope for additional revenue involvement and or due Liability on the part of the supplier/recipient and such cases are not listed under risk-based scrutiny, the proper officer may request for assignment of such cases of respective jurisdiction for audit after consultation with respective Joint Commissioner, providing valid reasons for such selection.
Risk-Based Scrutiny: The system will assign the audit cases based on the following risk factors to the Audit Officers:
| SI. No. |
Description |
| 1 | Total output tax declared in Form GSTR 1 is more than declared in Form GSTR-3B |
| 2. | Total ITC declared in Form-3B is more than that declared in Form GSTR-2A |
| 3 | Service for case having more than Rs 10 crore aggregate turnover per year |
| 4 | Transitional input Credit carried forward from the earlier tax regime |
| 5 | If ITC availed in Form GSTR-3B filed after 23/04/2019 for the FY 2017-18 |
| 6 | Top taxpayer dealing in evasion prone commodities |
| 7 | Input tax credit blocked cases |
| 8 9 |
Refund sanctioned by the LGSTOs/SGSTos Manual Refund process (Up to 25/09/2019) |
| 9 | Refund sanctioned by the LGSTOs/SGSTOs under online Refund process (after 26/09/2019) |
| 10 | Cases having enforcement reports |
The Audit officer may conduct the Audit either at the place of business of the Registered Person or at his/her office as provided u/s 65(2).
