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<h1>Proper Officer Can Scrutinize GST Returns Under Section 61; Action Taken If Discrepancies Aren't Explained or Corrected.</h1> Under Section 61 of the Orissa Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize the returns and related details submitted by a registered person to ensure accuracy. If discrepancies are found, the officer will notify the registered person, who must then 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 proceedings under sections 65, 66, 67, or determining tax dues under sections 73 or 74.