GST Jamku AIScrutiny of returns
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.
When you submit your tax return, the designated officer has the responsibility to carefully examine the information you provided. Their goal is to ensure that everything in your return is accurate and matches the required details. In case they find any differences or issues, they will inform you about them.
The Process: The official will go through the return and related information you provided. This is done to double-check that the details are correct. If they discover any discrepancies, they will let you know. The way they communicate this information will follow specific guidelines.
Notification of Discrepancies: If there are any discrepancies in your tax return, the official will inform you about them. This is an important step to keep you in the loop about any potential issues or mistakes that need attention.
Explanation Required: After informing you of the discrepancies, the official may seek an explanation from you. This is your chance to clarify any misunderstandings or errors. It's essential to respond to their queries and provide the necessary information to resolve any concerns they may have.
Conclusion: In summary, the process involves a thorough examination of your tax return by the designated officer. If they find any discrepancies, they will inform you and seek clarification. It's a collaborative effort to ensure the accuracy of your tax information and resolve any issues promptly.
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.
When a registered person fails to provide a satisfactory explanation within thirty days, after being informed by the proper officer, or within any additional period allowed by the officer, certain actions may be taken. If the registered person acknowledges discrepancies but does not correct them in the monthly return where the discrepancies were accepted, the proper officer can take various actions.
Possible Actions
The proper officer has the authority to initiate appropriate actions, which may include the following sections:
Section 65: Specifies certain actions that can be taken in response to non-compliance.
Section 66: Outlines procedures for cases involving non-payment, short payment, or erroneous refund.
Section 67: Deals with the power to inspect goods in transit or at any other place.
Section 73: Empowers the officer to determine the tax and other dues.
Section 74: Similar to Section 73, it provides a framework for the officer to determine the tax liability.
In essence, if discrepancies persist without correction, the proper officer can take steps outlined in these sections to address non-compliance and ensure the accurate determination of taxes and other dues.