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of <h1>Superintendent of Central Tax Can Scrutinize GST Returns for Discrepancies Under Section 61 of CGST Act</h1> Under Section 61 of the CGST Act, a proper officer, designated as the Superintendent of Central Tax, may scrutinize GST returns to verify their correctness. If discrepancies are found, the officer issues a notice using Form GST ASMT-10, requiring explanations within 30 days. The taxpayer can accept and rectify the discrepancy or dispute it with evidence in Form GST ASMT-11. If the explanation is satisfactory, proceedings are dropped using Form GST ASMT-12. Unsatisfactory responses may lead to further action under various sections. The Central Board of Indirect Taxes and Customs has issued SOPs to standardize scrutiny procedures.
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