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<h1>Proper Officer Can Scrutinize Returns Under Section 61 of Telangana GST Act 2017 for Accuracy and Discrepancies</h1> Under Section 61 of the Telangana Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize returns and related details submitted by a registered person to verify their accuracy. If discrepancies are found, the officer notifies the registered person, seeking an explanation. If the explanation is satisfactory, no further action is taken. However, if the explanation is unsatisfactory or corrective measures are not implemented within 30 days, the officer may initiate further actions, including assessments under sections 65, 66, 67, or proceed to determine tax liabilities under sections 73 or 74.