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<h1>Proper Officer Can Scrutinize GST Returns Under Section 61; Discrepancies May Lead to Action if Unresolved.</h1> Under Section 61 of the Delhi Goods and Services Tax Act, 2017, a proper officer is authorized to scrutinize the returns and related details submitted by a registered person to verify their accuracy. If discrepancies are found, the officer will inform the registered person and seek 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 further actions, including those under sections 65, 66, 67, or determine tax dues under sections 73 or 74.