The Commercial Tax Department, Govt. of Uttar Pradesh on July 06, 2026, notified the Implementation of CRISP for Annual Return Scrutiny.
It states that the State is implementing the CRISP system for annual scrutiny of GST returns to improve uniformity, efficiency, and timely completion of scrutiny, particularly considering officers’ workload and taxpayer turnover/nature. Under the procedure, CRISP will select GST returns annually, and the selected cases will be assigned to designated Review Officers, excluding cases requiring Special Audit. The Review Officer shall examine the CRISP-generated scrutiny information and submit the ASMT-10 proposal to the Proper Officer within one month, who will issue the ASMT-10 and initiate statutory proceedings as prescribed under the GST Act and Rules. Monthly monitoring will cover selected cases, reports, notices issued/disposed of, timely completion, and revenue realised, with reports to be submitted by the 15th of the following month.
[Notification No. - 119/2026-SGST]
