Scrutiny of returns, Section 61 of CGST Act, 2017



Sec 61 of CGST Act, 2017 Scrutiny of returns


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The below post explains about Scrutiny of returns under section 61 of CGST Act,2017.


Section 61 of CGST Act, 2017 explains Scrutiny of returns as below: (The amendments if any will also be updated here soon).


The extract of Section 61 of CGST Act,2017 quoted below:


61  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.

Scrutiny of returns, Section 61 of CGST Act, 2017(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.




The above information clarifies about Scrutiny of returns under section 61 of CGST Act,2017.  


If you have any comments about Section 61 of CGST Act, 2017 explaining Scrutiny of returns, share below your thoughts:


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