https://www.taxtmi.com/article/detailed?id=10117 Section 61 empowers the proper officer to scrutinize a registered person's GST return and related particulars to verify correctness, notify discrepancies and seek explanations within a prescribed period; if explanations are unacceptable or corrective measures are not taken, the officer may initiate audits, special audits, inspections or determine tax dues. Rule 99 sets the procedural framework and prescribes forms for notice, response and intimation when explanations are satisfactory. en-us Sat, 18 Dec 2021 09:45:48 +0530 Sat, 18 Dec 2021 09:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10117 Section 61 empowers the proper officer to scrutinize a registered person's GST return and related particulars to verify correctness, notify discrepancies and seek explanations within a prescribed period; if explanations are unacceptable or corrective measures are not taken, the officer may initiate audits, special audits, inspections or determine tax dues. Rule 99 sets the procedural framework and prescribes forms for notice, response and intimation when explanations are satisfactory. Articles Goods and Services Tax - GST Sat, 18 Dec 2021 09:45:48 +0530 https://www.taxtmi.com/article/detailed?id=10117