TASKS OF RANGE OFFICERS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

7. TASKS OF RANGE OFFICERS The Range Officer is required to undertake the following functions with regard to scrutiny of returns: (I) Superintendent is the proper officer for scrutiny of Returns to verify the correctness of returns and issue Notice of discrepancies. He shall verify the correctness of input tax credit availment, tax liability payable by the taxpayer and the payment of tax in the manner prescribed. (II) Superintendent shall take corrective measures in terms of Section 65/66/67 and Section 73/74 of CGST Act, 2017. (III) Superintendent shall issue Notice to return defaulters under Section 46 of the CGST Act, 2017 read with Rule 68 of CGST Rules, 2017. (IV) Superintendent shall follow up with non-filers for filing pending periodic returns through various means, including emails. In deserving cases, he shall issue GSTR-3A as per Rule 68 of the CGST Rules, 2017. (V) The records of the scrutiny of returns, completed and pending, along with all relevant details are to be maintained by Range Officer. (VI) The Inspector in Range has to assist the Superintendent in performing the task of scrutiny of returns.