Compiler on Section 61 - Scrutiny of returns under GST

61.2.3 If explanation is not found satisfactory, PO may initiate appropriate action

Question No.	Institute	Level	Term	QN	M
Quesiton-1	ICAI	F	M19-O	6b	5
Repeated	ICSI	P	J22	3b	5

Quesiton-1 [ICAI-F-M19-O-6(b)-5] [ICSI-P-J22-3(b)-4]

Explain the recourse that may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filled, while conducting scrutiny of returns under section 61 of the CGST Act, 2017.

Answer

If proper explanation is not furnished for the discrepancy detected in the return filled, while conducting scrutiny of returns u/s 61 of the CGST Act, 2017 of a registered person, the proper officer may:

1. Conduct audit of the registered person u/s 65; or

2. Direct the registered person to get his records including books of account examined and audited by a Chartered Accountant or a Cost Accountant nominated for this purpose by the Commissioner u/s 66; or

3. Exercise the powers of inspection, search and seizure with respect to the registered person u/s 67; or

4. Proceed to determine the tax and other dues of the registered person u/s 73 or 74.

Menu

Sidebar

QUESTION & ANSWER COMPILER ON GST LAW

Compiler on Section 61 - Scrutiny of returns under GST