Kerala VAT Scrutiny- Guidelines for planning collection of Data
The Government has given instructions to complete the back log VAT works and ensure
improved revenue performance. The Department has developed the SCRUTINY
MODULE to do the scrutiny and assessments efficiently as per the law, without any
errors.
In order to facilitate planning for collection of statutory data the following orders are
issued.
The detailed guidelines to plan data/ records/ forms, etc collection are attached in the
Annexure I.
In order to facilitate scrutiny and assessment the essential prerequisite is to update
assessment files. All the Dealers are legally bound to submit the stipulated records/
returns/ forms/ information etc. The Dealers have not yet submitted these details even
after lapse of 5 years. It is the duty of each assessing authority to ensure that statutory
requirements are fulfilled by the respective assessees by continuous follow ups and after
collection of requisite statutory documents complete the scrutiny and assessments in
time bound manner.
ORDER No 1/CT/2969/2018-C1 State GST Department dated 26 th Feb 2018
Link
http://keralataxes.gov.in/wp-content/uploads/2018/02/02-VAT-Stat-Form_CTD_Feb-23_Quarter-BW-1.pdf