Section 61 of the CGST Act, 2017 empowers the proper officer to scrutinise the return filed and related particulars furnished by the registered person in order to verify the correctness of the return and inform the registered person about the discrepancies noticed and seek explanation on the same.
source https://www.caclubindia.com/articles/scrutiny-under-gst-47570.asp
source https://www.caclubindia.com/articles/scrutiny-under-gst-47570.asp
Post a Comment
Please drop your feedback, suggestions, query or feedback