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of <h1>Section 61: Tax Officer Can Scrutinize Returns for Discrepancies, Demand Explanations, and Initiate Further Action if Needed.</h1> Under Section 61 of the Uttar Pradesh 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 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 thirty days or the registered person fails to correct the discrepancies, the officer may take further action, including proceedings under sections 65, 66, 67, 73, or 74 to determine tax and dues.
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