Scrutiny of returns- Section 61 of CGST ACT, 2017

KEY POINTSIMPORTANT RULES/FORMSRECENT UPDATES
Proper officer inform discrepancies in FORM GST ASMT- 10 to Registered person

Time limit to give reply:
30 days to give explanation by registered person in FORM GST ASMT- 11 (Proper officer may extend the period)

If proper officer found explanation acceptable will issue FORM GST ASMT- 12 else initiate proceedings 
Rules:

Rule 99 of CGST Rules- Scrutiny of Returns

Important Forms
FORM GST ASMT-10
FORM GST ASMT- 11
FORM GST ASMT- 12

Important SectionsDescription
Section 2(91)
Section 2(97) read with Chapter IX
Section 2(94)
Section 2(107)
Section 65
Section 66
Proper Officer
Return
Registered Person
Taxable Person
Audit By Tax Authorities
Special Audit

Scrutiny of Returns under GST Section 61

Section 61 Scrutiny of Returns

(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 taxable 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.