What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT? https://www.taxtmi.com/acts?id=24545 If a taxpayer fails to provide a satisfactory explanation for a return discrepancy or fails to correct the return after accepting it, the Proper Officer may conduct a general audit, direct a special audit by a nominated accountant, undertake inspection, search and seizure, or initiate proceedings for determination of tax and other dues. en-us Mon, 03 Apr 2017 15:47:04 +0530 Mon, 03 Apr 2017 15:47:04 +0530 TaxTMI RSS Generator What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT? https://www.taxtmi.com/acts?id=24545 If a taxpayer fails to provide a satisfactory explanation for a return discrepancy or fails to correct the return after accepting it, the Proper Officer may conduct a general audit, direct a special audit by a nominated accountant, undertake inspection, search and seizure, or initiate proceedings for determination of tax and other dues. Act-Rules Bills Mon, 03 Apr 2017 15:47:04 +0530 https://www.taxtmi.com/acts?id=24545