This instruction issues a revised Standard Operating Procedure for scrutiny of GST returns under Section 61 of the CGST Act for FY 2019–20 onwards, following introduction of the online scrutiny functionality on the ACES-GST application. It modifies the earlier SOP issued for FYs 2017–18 and 2018–19 and prescribes a technology-driven, risk-based approach for selection of GSTINs by DGARM. The procedure details end-to-end electronic workflow 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 or initiation of proceedings under Sections 73 or 74. Strict timelines are prescribed for each stage to ensure expeditious completion within limitation periods. Minimal interface with taxpayers is emphasised, relying primarily on system-based data and analytics. Monitoring through dashboard-based MIS reports is mandated, dispensing with manual monthly reporting for FY 2019–20 onwards.