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