Introduction
Section 61 of the CGST Act empowers officers to scrutinize GST returns. A notice under this section is a routine compliance check and should be responded to carefully to avoid further action.
- Legal basis of Section 61
- Why scrutiny of returns is done
- Types of issues found in scrutiny
- Format of notice under Section 61
- Your responsibility as a taxpayer
- How to prepare your reply
- Sample format
- Consequences of no action
Conclusion
Section 61 notices are not accusations but checks. Prompt and detailed response shows you’re serious about compliance and can avoid escalation.