In the era of self-assessment, the need for a strong compliance verification mechanism cannot be over emphasized. Such a mechanism has three important prongs ” audit, anti-evasion and return scrutiny.
In order to put in place a strong ‘return scrutiny’ system, a two-part system of return scrutiny was envisaged” a preliminary scrutiny which would be online covering all the returns; and a detailed manual scrutiny of select returns, identified on the basis of risk parameters, to be done by the Division
Please click on the below link to read the full circular
Detailed Manual Scrutiny of Service Tax Returns
