Scrutiny under GST

Neethi V. Kannanth , Last updated: 12 August 2022  
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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.

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Neethi V. Kannanth
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Category GST   Report

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