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Income-tax scrutiny refers to the act of summoning taxpayers for making enquiries about the returns filed in relation to an assessment year. The provision regarding Income Tax Scrutiny is invoked if the concerned tax officials have a reason and evidence to believe that the expenses and income declared in the returns have been incorrectly stated. The scrutiny is aimed at providing taxpayers with an opportunity to substantiate the accuracy of the filing through documentary evidence.

The provision of scrutiny is initiated with the issue of a scrutiny notice to the concerned taxpayers, who are in turn required to respond. The notice is issued under a particular section or clause and would include the reason for such scrutiny. Post this stage, the officer may conduct inquiries with the assessee as considered necessary. As already stated, the notice is meant to facilitate the assessee with an opportunity to substantiate the relevant particulars declared while filing the returns.

  1. Reasons for Scrutiny

The Income-tax Department pursues scrutiny assessment by means of following a set of predetermined guidelines. The process is also carried out using sophisticated technology that aids in identifying instances of errors. Listed below are some of the most common reasons for the enactment of this provision:

  • Non-filing of tax returns
  • Rapid rise or fall in income
  • Abnormal value of transactions
  • Mismatch in TDS credit
  • Understated income
  • Non-declaration of exempted income
  • Underpayment of tax or misappropriation

Whether your business needs tax registration help, return filing services or a custom-built GST compliance powerhouse that suits your company, Professional Services places the best expertise in your controls. Our team consists of GST domain experts, chartered accountants and lawyers who are dedicated to serving you in every sphere from tax analysis to specific projects and GST Compliance solutions in India. Collectively, our team is here to lead you through the tangle of GST arrangements and support you getting excellent results in framing any transaction

We at Global Accountings provide best GST compliance services. The GST Council has laid down rules and regulations for regular compliances by a GST registered person. These generally cover the following areas for compliance needs:

  • Maintaining Books of accounts and keeping of other relevant documents
  • Issue of invoices
  • Reporting of Sales and Purchases
  • Payment of Tax Liability
  • Filing of GST returns

Technically, adherence to rules and regulations in the above areas is what constitutes the compliance under GST. Being non-compliant, for a business can cost heavily. However, some entities are yet to adopt the right process to become GST compliant.

Different Types of GST Returns:


Take a look at the list of all the returns to be filed under the GST Law.

  • GSTR-1 – Tax returns for outward supplies of taxable goods and/or services.
  • GSTR-2 – Return for inward supplies of goods and services. The return can be edited.
  • GSTR-2A – Return for inward supplies of goods and services. The return is read-only and no action can be taken.
  • GSTR-3 – Monthly return of outward supplies and inward supplies along with the payment of tax.
  • GSTR-3B – The consolidated summary return of inward and outward supplies along with Input Tax Credit and payment of tax.
  • GSTR-4 – Return filed by the taxpayers under the Composition Scheme.
  • GSTR 5 – Return filed by a non-resident foreign taxpayer who is registered under GST.
  • GSTR-6 – Return filed by an Input Service Distributor.
  • GSTR-7 – Return filed by authorities deducting tax at source.
  • GSTR-8 – Return filed by the e-commerce operators who are required to deduct Tax Collected at Source (TCS).
  • GSTR-9 – Annual return filed by taxpayers registered under GST.
  • GSTR-10 – Final return filed by taxpayers whose GST registration is cancelled or surrendered.
  • GSTR-11 – Filed by every registered person who has been issued a Unique Identity Number (UIN) to get tax credits or refunds under GST.

If you are searching for professional GST registration services in Bangalore, India? Then you are at the right destination. We offers GST registration and compliance services being a professional service provider of all legal and tax compliance services including private company limited registration, setting up of business, Investment advisory services, etc.

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