Tax Officers Can Scrutinize Returns Under Section 61 of Nagaland GST Act, 2017 for Discrepancies and Demand Explanations

Under Section 61 of the Nagaland Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize a registered person's tax return and related information to verify its accuracy. If discrepancies are identified, the officer will notify the taxpayer 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 taxpayer fails to correct the discrepancies, the officer may take further actions, including initiating proceedings under sections 65, 66, 67, 73, or 74 to determine tax liabilities.

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