Circular 7/2021 – Guidelines for scrutiny of GST returns and Notices : Kerala GST Department By CA Satbir Singh | November 10, 2021 0 CommentCircular 7/2021 – Instructions/Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions. Download Circular 7/2021 – Instructions/Guidelines regarding procedure to be followed in scrutiny of returns and thenceforth actions.