Which of the following statement is incorrect regarding the Automated Return Scrutiny Module?

1
The Central Board of Indirect Taxes and Customs has launched the automated return scrutiny model for goods and services tax returns.
2
The module will enable the officers to carry out scrutiny of GST returns of Centre Administered Taxpayers.
3
Implementation of this Automated Return Scrutiny Module has commenced with the scrutiny of GST returns for FY 2017-19.
4
This module streamlines communication between tax officers and taxpayers, and leading to a more efficient and transparent tax system.

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