Section 61 of Punjab GST Act 2017 : Scrutiny of returns.
Section 61 of Punjab GST Act 2017 ( Section 61 of Punjab GST Act 2017 explains Scrutiny of returns and is covered in CHAPTER XII ASSESSMENT ) 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… Read More »