This instruction issues a detailed SOP for scrutiny of GST returns under Section 61 of the CGST Act read with Rule 99, pending availability of an online scrutiny module. It prescribes a uniform, risk-based mechanism for selection of returns for scrutiny through DGARM and assigns Superintendents of Central Tax as proper officers for conducting scrutiny. The SOP lays down the end-to-end process, including issuance of discrepancy notice in FORM GST ASMT-10, reply by the taxpayer in FORM GST ASMT-11, and conclusion through FORM GST ASMT-12. Indicative parameters for scrutiny, timelines for each stage, and escalation to audit, investigation, or demand proceedings under Sections 65, 66, 67, 73, or 74 are specified. It emphasises minimal interface with taxpayers, reliance on system-based data, and strict adherence to limitation periods. Reporting, monitoring, and maintenance of scrutiny registers and monthly progress reports are mandated to ensure effective revenue safeguarding and supervisory oversight.