Section 61
Scrutiny of returns
In force
Section 61. Scrutiny of returns.
(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, and seek his explanation thereto.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-61.html
- Source confidence: Pending verification
Quick facts
- Section
- 61
- Chapter
- XII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1