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Section 61 – Scrutiny of returns under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 61 (Scrutiny of returns) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XII (Sections 59-64) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to assessment. Section 61 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Scrutiny of returns under CGST Act 2017.

Recently, we have discussed in detail section 60 (i.e. Provisional Assessment) of CGST Act 2017. Today, we learn the provisions of section 61 of the CGST Act 2017. Complete Details of CGST Section 61 – Scrutiny of returns. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 61 of CGST Act 2017

Section 61 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 61 of CGST Act 2017 read with Central GST Rules 2017.

Section 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.

Section 61(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.

Section 61(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.

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