Section-59. Scrutiny of returns under Model GST Law

                     Section-59.                     Scrutiny of returns under Model GST Law

(1) The proper officer may scrutinize the return and related particulars furnished by

the taxable person to verify the correctness of the return in such manner as may

be prescribed.

(2) The proper officer shall inform the taxable person of the discrepancies noticed, if

any, after such scrutiny in such manner as may be prescribed and seek his

explanation thereto.

(3) In case the explanation is found acceptable, the taxable person shall be informed

accordingly and no further action shall be taken in this regard.

(4) 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 taxable person, after accepting the discrepancies, fails to

take the corrective measure in his return for the month in which the discrepancy

is accepted, the proper officer may initiate appropriate action including those

under section 63, 64 or section 79, or proceed to determine the tax and other

dues under sub-section (7) of section 66 or under sub-section (7) of section 67.

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