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<h1>Section 61: Officer Can Scrutinize GST Returns; Discrepancies May Lead to Further Actions Under Sections 65, 66, 67.</h1> Under the Goa Goods and Services Tax Act, 2017, Section 61 allows a proper officer to scrutinize the returns and related details submitted by a registered person to verify their accuracy. If discrepancies are found, the officer will inform the individual, who must provide 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 implemented, the officer may take further action, including initiating proceedings under sections 65, 66, 67, or determining tax dues under sections 73 or 74.