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of <h1>Section 61 of West Bengal GST Act: Officers Can Scrutinize Returns, Seek Explanations, and Initiate Actions for Discrepancies.</h1> The West Bengal Goods and Services Tax Act, 2017, under Section 61, allows a proper officer to scrutinize the returns filed by a registered person to verify their accuracy. If discrepancies are found, the officer informs the registered person and seeks an explanation. If the explanation is satisfactory, no further action is taken. If not, and no corrective action is taken within 30 days, the officer may initiate further proceedings under sections 65, 66, 67, or determine tax dues under sections 73 or 74.
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