THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
ASSESSMENT
Section 61: Scrutiny of returns. (Relevant Rule 99)
(1) The proper officer may scrutinize the return and related
particulars furnished by the registered person to verify the correctness of the
return and inform him of the discrepancies noticed, if any, in such manner
as
may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be
informed accordingly and no further action shall be taken in this regard.
(3) In case no satisfactory explanation is furnished within a period of thirty
days of being informed by the proper officer or such further period as may be
permitted by him or where the registered person, after accepting the
discrepancies, fails to take the corrective measure in his return for the month
in which the discrepancy is accepted, the proper officer may initiate
appropriate action including those under section 65 or
section 66 or
section
67, or proceed to determine the tax and other dues under
section 73 or
section
74.