Provisions under Section 61 of the CGST Act 2017 relating to “Scrutiny of Returns”:
Section 61: Scrutiny of Returns (CHAPTER XII: ASSESSMENT) [*1]
(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 days of being informed by the proper officer or such further period as may be permitted by him or where the registered person, after accepting the discrepancies, fails to take the corrective measure in his return for the month in which the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74 or section 74A [*2].
Notes (History of Amendments in Bare Text):
1. CGST Section 61 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
2. In sub-section (3), the text “or section 74A” inserted after the text “section 73 or section 74”, vide Section 129 of the Finance Act (No. 2) 2024, followed with Notification 17/2024 on commencement date of 01/11/2024.
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