Section 61 - Scrutiny of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
Extract
..... Scrutiny of returns. 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 .....
x x x x x Extracts x x x x x
Section 61 - Scrutiny of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
x x x x x Extracts x x x x x
09/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017