CS Executive · Tax Laws and Practice · Procedural Compliance under GST
Under the CGST Act, 2017, if a proper officer scrutinizes a return and informs the registered person of discrepancies, within how many days must a satisfactory explanation be furnished (unless the officer permits a further period) to avoid further action?
The registered person has thirty days from being informed of the discrepancies, or any further period the proper officer allows, to furnish a satisfactory explanation. If none is given, the officer may initiate action such as audit, inspection or determination of tax.
- ASeven days
- BFifteen days
- CThirty daysCorrect
- DSixty days
Explanation
The scrutiny provision (section 61) gives the registered person a period of thirty days from being informed of the discrepancies, or such further period as the officer permits, to give a satisfactory explanation. Fifteen and sixty days are not the period prescribed in the section.
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