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<h1>Section 59 GST Law: Officers Can Scrutinize Returns, Notify Discrepancies, and Initiate Further Actions if Unresolved.</h1> Section 59 of the Model GST Law outlines the process for scrutiny of returns. A proper officer may examine the returns and related details submitted by a taxable person to verify their accuracy. If discrepancies are found, the officer will notify the taxable person and request an explanation. If the explanation is satisfactory, no further action is taken. However, if no satisfactory explanation is provided within 30 days, or if the taxable person fails to correct the discrepancies, the officer may initiate further actions, including those under sections 63, 64, or 79, or determine tax dues under sections 66 or 67.