Scrutiny of returns under GST permits discrepancy checks, explanation calls, and further action if corrections are not made. Scrutiny of returns under section 61 of the Central Goods and Services Tax Act, 2017 permits the proper officer to verify the correctness of returns, inform the registered person of discrepancies, and seek explanation in the prescribed manner. If the explanation is acceptable, no further action follows. If no satisfactory explanation is furnished within the permitted time, or corrective action is not taken after acceptance of the discrepancy, appropriate action may be initiated under sections 65, 66, 67, 73, 74 or 74A.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scrutiny of returns under GST permits discrepancy checks, explanation calls, and further action if corrections are not made.
Scrutiny of returns under section 61 of the Central Goods and Services Tax Act, 2017 permits the proper officer to verify the correctness of returns, inform the registered person of discrepancies, and seek explanation in the prescribed manner. If the explanation is acceptable, no further action follows. If no satisfactory explanation is furnished within the permitted time, or corrective action is not taken after acceptance of the discrepancy, appropriate action may be initiated under sections 65, 66, 67, 73, 74 or 74A.
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