SOPS ISSUED IN RESPECT OF RETURNS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

8. SOPS ISSUED IN RESPECT OF RETURNS (I) Standard Operating Procedure (SOP) is issued by CBIC vide Instruction No. 02/2022-GST, dated 22.03.2022 for Scrutiny of returns for Financial Year 2017-18 and 2018-19. (II) Standard Operating Procedure (SOP) is issued by CBIC vide Instruction No. 02/2023-GST issued on 26.05.2023 for Scrutiny of Returns for Financial Year 2019-20 onwards. (III) Standard Operating Procedure issued by CBIC vide Circular No. 129/48/2019 dated 24.12.2019 is to be followed in case of non-filers of returns.