Section 61: Scrutiny of returns

Q: What does Section 61 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 61 CGST pertains to "Scrutiny of returns". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 61 of The Central Goods and Services Tax Act, 2017 (CGST) governs scrutiny of returns. As verified on 19 May 2026.

Q: Is Section 61 CGST still in force?

Yes, Section 61 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 61 CGST?

धारा 61 CGST is the Devanagari Hindi reference for Section 61 of the The Central Goods and Services Tax Act, 2017. Section 61 of The Central Goods and Services Tax Act, 2017 (CGST) governs scrutiny of returns. As verified on 19 May 2026.

Q: What is Dhara 61 CGST?

Dhara 61 CGST is the Roman Hindi reference for Section 61 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 61 of The Central Goods and Services Tax Act, 2017 (CGST) governs scrutiny of returns. As verified on 19 May 2026.

Q: How to cite Section 61 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 61, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 61 (India).

Law on Tips Editorial Board

(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.

(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.

(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.