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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Officer Can Scrutinize Returns Under Section 61; Discrepancies May Lead to Further Action if Unresolved.</h1> The Manipur Goods and Services Tax Act, 2017, under Section 61, allows a proper officer to scrutinize the returns and related details submitted by a registered person to verify their accuracy. If discrepancies are found, the officer will notify the person, who must 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 taken, the officer may initiate further actions as outlined in sections 65, 66, 67, 73, or 74 to determine tax and other dues.
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