The Department of Commercial Taxes, Rajasthan, on July 07, 2026, issued a circular regarding guidelines to be followed regarding scrutiny of returns under section 61 of the RGST Act, 2017.
The following has been stated:-
•The Rajasthan Commercial Taxes Department has issued revised guidelines for scrutiny of GST returns under Section 61 of the RGST Act, 2017, replacing the earlier 2022 circular to standardize scrutiny procedures across the State.
•The guidelines prescribe a risk-based selection process using Business Intelligence Unit (BIU) data analytics, mandatory scrutiny parameters, and allocation of cases through the Integrated Tax Management System (ITMS), including faceless scrutiny.
•They also outline the procedure for issuing ASMT-10 notices, accepting taxpayer explanations through ASMT-11, closing proceedings via ASMT-12, or initiating recovery proceedings under Sections 73, 74, or 74A where necessary.
•Cases involving tax demands exceeding ₹5 crore require prior approval from the concerned Additional Commissioner before adjudication.
•The circular also provides monitoring responsibilities for officers and includes a manual for scrutiny of taxpayers outside the officer's jurisdiction to ensure uniform and efficient GST compliance enforcement.
[Circular No.: F.17 (134) ACCT/ GST/ 2017 PART-II-01613]
