Guidelines / instructions for scrutinizing the returns by Value Added Tax Officers / Assistant Value Added Tax Officers in wards / Operational circles

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..... rutinizing the returns by Value Added Tax Officers / Assistant Value Added Tax Officers in wards / Operational circles. Scrutiny of returns filed by the dealers, by the Value Added Tax authorities on regular basis is very important and essential to have a check on the activities of dealers, as under VAT regime the dealers are to be assessed on a self-assessment basis. On the other hand, it is al .....

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..... rores to Rs. Five Crores - Every alternate return should be scrutinized in case of a dealer having GTO ranging between Rs. Two Crores and Rs. Five Crores ensuring that half the returns filed by the dealer get scrutinized. iii) 25% scrutiny of returns for dealers with GTO ranging between Rs. One Crore to Rs. Two Crores - At least one fourth of the number of returns filed by each & every dealer hav .....

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