Section 61 of GST – Scrutiny of returns as per GST Act. Check Details for GST Section 61 In this section you may find all details for Scrutiny of returns as per GST Act as per GST Act 2017. Detailed Analysis of GST Section 61 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 61. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 61 of GST Act 2017 – Scrutiny of returns as per GST Act, gst all sections and definitions. Now Check more details from below…..
Section 61 of GST – Scrutiny of returns as per GST Act
(1) The proper officer may scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard.
(3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74.