Maharashtra govt. issued guidelines w.r.t. legal issues pertaining to return scrutiny

Office of the Commissioner of the State Tax, Maharashtra State, vide Internal Circular No. 02A of 2022 dated February 25, 2022 issued guidelines w.r.t. legal issues pertaining to return scrutiny for tax periods 2017-18 and 2018-19.

Background:

The guidelines with respect to technical issues pertaining to return scrutiny have been issued vide Internal Circular referred at Sr. No. 02. However, there are certain legal issues which have arisen in the course, of the work of return scrutiny. From an examination of the issues, it is seen that the issues have cropped up due to the bonafide errors committed by the taxpayers in their compliances. Such errors are largely due to lack of understanding of the provisions of law and issues of GSTN system in the initial stage (FY 17-18 and 18-19) of implementation of GST.

Hence, in order to clarify the doubts of field officers, the following guidelines are issued. It must be kept in mind that clarifications given hereunder are case specific and based on facts and circumstances of each case. This circular applies to return scrutiny of tax periods 2017-18 and 2018-19.

You can access at  - https://mahagst.gov.in/sites/default/files/Internal%20Circular%2002A%20of%202022.pdf