https://www.taxtmi.com/acts?id=24012 Scrutiny of returns under section 61 of the Central Goods and Services Tax Act, 2017 permits the proper officer to verify the correctness of returns, inform the registered person of discrepancies, and seek explanation in the prescribed manner. If the explanation is acceptable, no further action follows. If no satisfactory explanation is furnished within the permitted time, or corrective action is not taken after acceptance of the discrepancy, appropriate action may be initiated under sections 65, 66, 67, 73, 74 or 74A. en-us Mon, 27 Mar 2017 17:22:08 +0530 Thu, 25 Jun 2026 18:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24012 Scrutiny of returns under section 61 of the Central Goods and Services Tax Act, 2017 permits the proper officer to verify the correctness of returns, inform the registered person of discrepancies, and seek explanation in the prescribed manner. If the explanation is acceptable, no further action follows. If no satisfactory explanation is furnished within the permitted time, or corrective action is not taken after acceptance of the discrepancy, appropriate action may be initiated under sections 65, 66, 67, 73, 74 or 74A. Act-Rules GST Mon, 27 Mar 2017 17:22:08 +0530 https://www.taxtmi.com/acts?id=24012