Section 61 Jharkhand GST Act 2017 : Scrutiny of Returns
Section 61 Jharkhand GST Act 2017 Enforced with effect from 1-7-2017. ( Section 61 Jharkhand GST Act 2017 explains Scrutiny of Returns and is covered in CHAPTER XII ASSESSMENT ) Scrutiny of Returns. 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… Read More »