I wish all the members and readers of this esteemed journal a very Happy Makar Sankranti and Happy Republic Day. After a hectic season of GSTR-9 and GSTR-9C hope you, all must be little bit relaxed and again busy in complying pending ASMT 10 & ADT 01 for FY 18-19 & FY 19-20 notices as the time barring period as per notification 56 of 2023 is extended. I have discussed notification 56 of 2023 in later part of my editorial. In short, no time to relax for we professionals. As per Information the government is considering more intense technology-based advance risk profiling to pre-empt input tax credit (ITC) frauds and block suspected claims until they pass through scrutiny as Goods and Services Tax (GST) evasion worth over ₹ 4 lakh crore has been detected in just four years with less than 30% recovery, officials aware of the development said this. The use of artificial intelligence (AI) and data analytics facilitates detection of ITC frauds, but a.......