Section 61 of the CGST Act, 2017, empowers the proper officer to scrutinize a 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, and seek his explanation thereto.
source https://www.caclubindia.com/articles/scrutiny-of-returns-in-gst-47082.asp
source https://www.caclubindia.com/articles/scrutiny-of-returns-in-gst-47082.asp
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