Scrutiny of returns: officer may seek explanations and initiate enforcement or tax determination if discrepancies are unresolved.

The proper officer may scrutinize a registered person's return and related particulars to verify correctness, notify discrepancies, and seek explanation. If the explanation is accepted, no further action is taken. If no satisfactory explanation is provided within thirty days (or extended period) or accepted discrepancies are not corrected in the return for the relevant month, the officer may initiate appropriate enforcement measures or determine tax and other dues under the assessment provisions.

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