Scrutiny of returns under GST
Scrutiny of returns under GST Section 61 of CGST Act, 2017 contains the provisions of scrutiny of GST returns which empowers proper officer to scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return and inform him of the discrepancies noticed, if any, in a manner as maybe prescribed. Rule 99 of CGST Rules, 2017 provides for manner of scrutiny of returns. Statutory provision for Scrutiny of Returns (Section 61) (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