Kerala GST dept issues Clarification for Handling Scrutiny Notices u/s 61 of GST Act

The Kerala GST Department has issued a clarification on handling scrutiny notices under Section 61 of the GST Act. This clarification specifies that notices for scrutiny should be issued based on an objective assessment of the taxpayer's returns and records. It emphasizes that notices should detail the discrepancies or issues found, allowing the taxpayer to understand and address the concerns raised. The notice must also provide a reasonable time frame for the taxpayer to respond. This guidance aims to streamline the scrutiny process and ensure transparency, fairness, and efficiency in GST compliance and enforcement.