(a) claiming excessive Input Tax Credit (ITC) in GSTR-3B filed as compared to GSTR-2A,

(b) action against taxpayers showing lesser output tax liability in GSTR-3B filed as compared to GSTR-1,

(c) scrutiny of Input Tax Credit (ITC) claimed by the taxpayers in TRAN-1 form.

(d) physical verification of new taxpayers to curb issuance of bogus invoices,

(e)  verification of the returns filed by work contractors in Delhi.