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ARSM Scrutiny Selection – GST

Author CA. Hemanth Pullanikkat 1. Automated Return Scrutiny Model 1.1. Short and Sweet A new technology-based Automated Return Scrutiny Module (ARSM), for scrutiny of the GST returns have been introduced from 11-05-2023 and it has commenced with the scrutiny of returns for F.Y 2019-20. As per the press release of 11-05-2023, this ARSM is for […]