Section 61
Scrutiny of returns.
GST
ASSESSMENT
Section 61 of Central Goods And Services Tax Act, 2017
Scrutiny of returns.
61. (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 info
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