Scrutiny of returns :
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 – section 61(1) of CGST Act.
In case the explanation is found acceptable, the taxable person shall be informed accordingly and no further action shall be taken in this regard – section 61(2) of CGST Act.
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 discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65, 66 or 67, or proceed to determine the tax and other dues under section 73 or section 74 – section 61(3) of CGST Act.