Section 61 Assam GST Act 2017 : Scrutiny of returns

By | July 29, 2017
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(Last Updated On: July 29, 2017)

 Section 61 Assam GST Act 2017

( Section 61 Assam 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 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.


Assam GST Act 2017 

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Assam GST Rates Notification

Assam GST Bill 2017

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