Section 61 of GST Act: Scrutiny of returns

Amended and updated notes on section 61 of CGST Act, 2017. Detail discussion on provisions and rules related to scrutiny of returns.

Amended and updated notes on section 61 of CGST Act, 2017. Detail discussion on provisions and rules related to scrutiny of returns.

Chapter XII (Sections 5964) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to assessment. Section 61 of CGST 2017 provides for scrutiny of returns.

Recently, we have discussed in detail section 60 (Provisional assessment) of CGST Act 2017. Today, we learn the provisions of section 61 of Central GST Act 2017.

Section 61 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 61 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XII
Chapter NameAssessment
Section No.61
Section NameScrutiny of returns
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 61:

  • Rule 99: Scrutiny of returns
    • FORM GST ASMT-10: Notice for intimating discrepancies in the return after scrutiny     
    • FORM GST ASMT-11: Reply to the notice issued under section 61 intimating discrepancies in the return
    • FORM GST ASMT-12: Order of acceptance of reply against the notice issued under section 61

Section 61 of Central GST – Scrutiny of returns1

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.

Section 61(1) of CGST Act

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) of CGST Act

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) of CGST Act

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.

  1. 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. ↩︎


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More