https://www.taxtmi.com/article/detailed?id=15613 Scrutiny of GST returns under Section 61 is a non-compulsory, non-judicial pre-adjudication verification allowing the proper officer to select returns, seek explanations and supporting documents for discrepancies, and-if explanations are unsatisfactory or corrective steps are not taken-initiate statutory follow-on actions including audit (Section 65), special audit (Section 66), inspection/search/seizure (Section 67) and assessment/demand proceedings (Sections 73, 74, 74A). en-us Tue, 16 Dec 2025 08:20:02 +0530 Tue, 16 Dec 2025 08:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15613 Scrutiny of GST returns under Section 61 is a non-compulsory, non-judicial pre-adjudication verification allowing the proper officer to select returns, seek explanations and supporting documents for discrepancies, and-if explanations are unsatisfactory or corrective steps are not taken-initiate statutory follow-on actions including audit (Section 65), special audit (Section 66), inspection/search/seizure (Section 67) and assessment/demand proceedings (Sections 73, 74, 74A). Articles Goods and Services Tax - GST Tue, 16 Dec 2025 08:20:02 +0530 https://www.taxtmi.com/article/detailed?id=15613