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Scrutiny of returns

Section 45 - Draft-Bills-Reports - ASSESSMENT - Goods and Services Tax - Section 45 - 45. (1) The proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness of the return in such manner .....

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le, the taxable person shall be informed accordingly and no further action shall be taken in this regard. (4) In case no satisfactory explanation is furnished within a period of thirty days of being informed by the proper officer or such further peri .....

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