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The automated return scrutiny module was launched by the CBIC in June 2022. The module is designed to identify and flag returns that are likely to be fraudulent or inaccurate. It uses data analytics and artificial intelligence to identify patterns and anomalies in GST returns. It also compares the returns filed by a taxpayer with the returns filed by other taxpayers in the same industry.

The automated return scrutiny module is a significant step towards improving the efficiency and effectiveness of GST compliance. It will help to identify and flag fraudulent and inaccurate returns, which will help to ensure that taxpayers are paying their fair share of taxes.

The CBIC has also rolled out a number of other measures to improve GST compliance, such as:

  • A taxpayer rating system that will rank taxpayers based on their compliance with GST laws.
  • A risk-based assessment system that will identify taxpayers who are more likely to be non-compliant.
  • A taxpayer education program that will help taxpayers understand their GST obligations.

Some of the key benefits of the automated return scrutiny module

  • It can help to identify fraudulent and inaccurate returns more quickly and efficiently than manual scrutiny.
  • It can help to reduce the workload on GST officers, freeing them up to focus on other tasks.
  • It can help to improve the accuracy of GST collections.
  • It can help to deter taxpayers from filing fraudulent or inaccurate returns.

Some tips for taxpayers to avoid getting their GST returns flagged by the automated return scrutiny module:

  • File your GST returns on time and accurately.
  • Keep accurate records of your GST transactions.
  • Reconcile your GST returns regularly.

Be aware of the latest GST laws and regulations


  • Efficiency: Automation can significantly improve the efficiency of the GST return scrutiny process. It can process a large volume of returns much faster than manual methods, reducing the time required for scrutiny.

  • Accuracy: Automated systems are less prone to human errors, which can be common in manual processes. This can lead to more accurate scrutiny and fewer mistakes.

  • Consistency: Automation ensures that the scrutiny process follows a consistent set of rules and criteria for all returns, reducing the chances of bias or inconsistency.

  • Cost Savings: Over time, automation can lead to cost savings by reducing the need for a large number of manual reviewers and the associated overhead costs.

  • Faster Response Times: Taxpayers may receive scrutiny results more quickly, allowing them to address any issues or discrepancies promptly.

  • Data Analytics: Automation can enable the use of advanced data analytics tools to identify patterns and trends in tax data, potentially uncovering cases of evasion more effectively.


  • Initial Setup Costs: Implementing an automated GST return scrutiny system can require significant investment in technology and infrastructure, which may be a barrier for smaller tax authorities.

  • Technical Challenges: Automation systems may face technical glitches or errors, which could disrupt the scrutiny process and require skilled IT support to resolve.

  • Loss of Human Judgment: Automated systems may lack the nuanced judgment and discretion that human reviewers possess, which could result in some cases being mishandled.

  • Data Privacy Concerns: Automation requires handling vast amounts of taxpayer data, raising concerns about data privacy and security breaches.

  • Limited Adaptability: Automated systems may struggle to adapt to rapidly changing tax laws and regulations, requiring frequent updates and maintenance.

  • Resistance to Change: Tax authorities and taxpayers may be resistant to adopting automated systems due to concerns about job displacement and mistrust in technology.


  • The automated return scrutiny module is a valuable tool that can help to improve GST compliance.
  • The module is still under development and is constantly being improved.
  • The CBIC is working to address the concerns of taxpayers about the module.
  • Taxpayers should still take steps to ensure that they are filing accurate and complete GST returns.
  • Taxpayers and the GST authorities need to work together to ensure that the GST system is fair and efficient.


  1. Data Import and Integration: Auriga Accounting software can help import and integrate financial data from various sources, including invoices, purchase records, and transaction logs. This integration can streamline the GST return preparation process.

  2. Error Detection: Auriga Accounting can detect common errors and discrepancies in GST returns, such as calculation errors, mismatched invoices, or missing data. This helps in ensuring the accuracy of the returns.

  3. Real-time Validation: Auriga Accounting provide real-time validation of GST returns against the latest tax rules and regulations, reducing the chances of non-compliance.

  4. Report Generation: Auriga Accounting can generate detailed reports and summaries of GST returns, making it easier for tax professionals and businesses to review and reconcile their financial data.

  5. Audit Trails: Auriga Accounting can maintain audit trails of all changes made to GST returns, providing transparency and accountability in the process.

  6. Bulk Filing: Auriga Accounting allow for bulk filing of GST returns for multiple periods or multiple businesses, saving time and effort for businesses with complex tax requirements.

  7. Data Analytics: Auriga Accounting can use data analytics to identify patterns and anomalies in financial data, potentially uncovering issues that require further scrutiny.

  8. Integration with Government Portals: Auriga Accounting offer integration with government tax portals, allowing users to directly file GST returns electronically.

  9. Compliance Updates: Auriga Accounting often include features that automatically update tax rates and rules in response to changes made by tax authorities like CBIC.

  10. Document Management: Auriga Accounting include document management features to store and organize invoices, receipts, and other supporting documents required for GST return filing.