Question 5 - What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 13 Assessment and Audit
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Failure to explain GST return discrepancies may trigger audit, special audit, inspection, seizure or tax determination proceedings. If a taxpayer fails to provide a satisfactory explanation for a return discrepancy or fails to correct the return after accepting it, the Proper Officer ... Summary
Failure to explain GST return discrepancies may trigger audit, special audit, inspection, seizure or tax determination proceedings.
If a taxpayer fails to provide a satisfactory explanation for a return discrepancy or fails to correct the return after accepting it, the Proper Officer may conduct a general audit, direct a special audit by a nominated accountant, undertake inspection, search and seizure, or initiate proceedings for determination of tax and other dues.
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