Section 61 – Scrutiny of Returns
Section 61 of CGST Act, 2017 – Scrutiny of Returns Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective and Importance of Section 61 Section 61 empowers the tax authorities to conduct scrutiny of returns furnished by registered persons to verify their correctness. Scrutiny is a desk-based examination and acts as the first compliance check under the GST law. 2. Statutory Provision – Section 61 Section 61(1): The proper officer may scrutinise 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): In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken. Section 61(3): In case no satisfactory explanation is furnished within the prescribed time...