Tag Archives: Section 61 Odisha GST Act 2017

Section 61 Odisha GST Act 2017 : Scrutiny of returns

By | July 11, 2017

Section 61 Odisha GST Act 2017 [ Section 61  Odisha 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… Read More »