Section 61 UP GST Act 2017 : Scrutiny of returns
Section 61 UP GST Act 2017 [ Section 61 UP GST Act 2017 (Uttar Pradesh 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… Read More »