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<h1>Proper Officer Can Scrutinize GST Returns Under Section 45, Seek Explanation for Discrepancies, and Initiate Further Action if Needed.</h1> Section 45 of the Model GST Law, 2016, allows a proper officer to scrutinize the returns submitted by a taxable person to verify their accuracy. If discrepancies are found, the officer must inform the taxable person and seek an explanation. If the explanation is satisfactory, no further action is taken. However, if no satisfactory explanation is provided within thirty days or if corrective measures are not taken, the officer may initiate further action under specified sections, including determining tax and other dues.