Scrutiny of Returns in GST

Tarun Kr. Gupta , Last updated: 27 April 2022  
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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. The section goes on to mentio

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Published by

Tarun Kr. Gupta
(CA in practice )
Category GST   Report

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