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of <h1>Proper Officer Can Scrutinize GST Returns Under Section 61; Actions Possible for Unresolved Discrepancies Within 30 Days</h1> Under Section 61 of the Central Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize the returns and related details submitted by a registered person to verify their accuracy. If discrepancies are identified, the registered person is informed and asked for 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 registered person fails to correct the discrepancies, the officer may take appropriate actions, including those under sections 65, 66, 67, 73, or 74, or section 74A as amended.
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