Scrutiny of returns
Section 59
Bill
ASSESSMENT
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
59. Scrutiny of returns
(1) The proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return in such manner as may be prescribed.
(2) The proper officer shall inform the taxable person of the discrepancies noticed, if any, after such scrutiny in such manner as ma
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