Section 61 of Sikkim GST Act 2017 : Scrutiny of returns
Section 61 of Sikkim GST Act 2017 [ Section 61 of Sikkim 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 and… Read More »