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<h1>Section 61 of Tamil Nadu GST Act: Officers can scrutinize returns, demand explanations, and take action if discrepancies persist.</h1> The Tamil Nadu Goods and Services Tax Act, 2017, Section 61, allows a proper officer to scrutinize the returns filed by a registered person to verify their accuracy. If discrepancies are found, the officer will inform 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 if corrective measures are not taken, the officer may initiate actions under sections 65, 66, 67, or determine taxes and dues under sections 73 or 74.