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of <h1>Tax Officer Can Scrutinize Returns Under Section 61 AP GST Act; Discrepancies May Lead to Further Action</h1> Under Section 61 of the Andhra Pradesh Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize the returns and related particulars submitted by a registered person to verify their accuracy. If discrepancies are found, 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 30 days or if corrective measures are not taken, the officer may initiate further actions, including proceedings under sections 65, 66, 67, 73, or 74 to determine tax and dues.
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