Scrutiny of GST Returns Support

N D Savla & Associates

GST scrutiny usually starts quietly. A notice asking for explanation. A mismatch you didn’t even know existed.

Most scrutiny cases today are system-triggered. If your GSTR 1, GSTR 3B, and ITC data don’t align, the GST department flags it automatically.

Here’s the reality. Scrutiny is not an investigation. But if handled casually, it can quickly become one.

At N D Savla & Associates, we help businesses review, respond, reconcile, and close GST scrutiny matters with proper data backing and clear explanations.

What is Scrutiny of GST Returns?

Scrutiny is when the GST department reviews your returns to check:

• Turnover accuracy

• ITC claimed vs ITC available

• Tax payment correctness

• Refund claims

• Vendor compliance impact

• Classification and tax rate usage

What this really means is they are checking whether your returns match your actual books and GST data.

Why GST Scrutiny Notices Come

Most scrutiny cases happen because of:

• GSTR 1 vs GSTR 3B mismatch

• ITC mismatch with GSTR 2B

• Excess ITC claim patterns

• Refund claim validation checks

• Sudden turnover fluctuations

• Industry risk-based selections

In many cases, businesses are fully compliant but lack structured explanation or reconciliation.

Our GST Scrutiny Support – What We Handle

Notice Review & Risk Assessment

We decode what the notice is actually asking and identify real exposure areas.

Return Data Reconciliation

We match GST returns with books, ITC data, and financial records.

Reply Drafting with Working Papers

We prepare structured replies backed with data reconciliation and legal references where needed.

ITC Justification Support

If ITC is questioned, we prepare detailed invoice-level defence.

Department Query Handling

We help respond to follow-up questions or additional document requests.

Case Closure Documentation

We maintain proper documentation trail for future audits or assessments.

Common Scrutiny Issues We Help Resolve

• Difference between GSTR 1 and GSTR 3B

• ITC claimed higher than GSTR 2B

• Missing or delayed vendor invoice uploads

• Wrong tax rate applied in some transactions

• Refund claim mismatch

• Month-wise turnover differences

• Amendment reporting errors

Most scrutiny cases are data clarity issues, not compliance failure.

Our Process

Step 1: Study notice and timeline
Step 2: Identify mismatch and exposure areas
Step 3: Prepare reconciliation and supporting documents
Step 4: Draft and submit reply
Step 5: Handle follow-up department queries
Step 6: Support till scrutiny closure

Who Should Take GST Scrutiny Seriously

• Businesses claiming high ITC

• Companies applying for GST refunds

• Manufacturing and trading businesses

• Multi-state GST registered companies

• Businesses with vendor compliance challenges

• Companies with fast growth in turnover

Why Businesses Work With N D Savla & Associates

• Strong GST reconciliation and notice handling experience

• Practical understanding of department scrutiny approach

• Clear communication and structured replies

• Documentation-focused compliance defence

• Support from notice stage till closure

We focus on resolving scrutiny matters cleanly and quickly.