GST Faceless Scrutiny Assessment: Timeframe & Challenges

New Delhi, Nov 22 (PTI) GST authorities may take some time to introduce faceless scrutiny assessment of tax returns filed under Goods and Services Tax (GST), a senior official said on Wednesday.

The faceless assessment -- under which there is no physical interaction between the tax officer and the assessee and no physical submission of documents -- was first introduced by the Income Tax department and later extended to Customs.


"We may take some time to introduce faceless assessment in GST. GST assessments are linked to a particular jurisdictional officer or unit. Changing that may take some time. Some changes would also be required at the policy level to make it effective," GST Network Vice President (Services) Jagmal Singh said at a Ficci event here.

Introduced on July 1, 2017, indirect tax reform GST has subsumed 17 local levies, including excise duty, service tax, VAT and cesses.