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<h1>Proper Officer Can Scrutinize GST Returns Under Section 61: Possible Actions If Discrepancies Aren't Addressed in 30 Days.</h1> Under Section 61 of the Mizoram Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize the returns and related documents submitted by a registered person to verify their accuracy. If discrepancies are found, the officer will notify the registered 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 registered person fails to correct the discrepancies, the officer may take further action, including those under sections 65, 66, 67, 73, or 74, to determine tax liabilities.