Scrutiny of returns
Section 61
GST – States
ASSESSMENT
Bihar Goods and Services Tax Act, 2017
61. Scrutiny of returns.-
(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 here to.
(2) In case the explanation is found acceptable, the registered person shall be informed ac
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