{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"61","heading":"Scrutiny of returns","text":"(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 of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. (2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard. (3) 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 the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74.","html":"

Scrutiny of returns- (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 of the discrepancies noticed, if any, in such manner as may be prescribed and seek his explanation thereto. (2) In case the explanation is found acceptable, the registered person shall be informed accordingly and no further action shall be taken in this regard. (3) 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 the discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65 or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74.

","words":163,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"ODHC010484522025","order":"","title":"M/s Sai Sitaram Construction v. Joint Commissioner of CT & GST","court":"HC","court_name":"High Court of Orissa, Cuttack, Odisha","date":"2025-08-11","citation":"WP(C) 19501/2025; Final Order 11.08.2025 (Orissa HC DB — CJ Harish Tandon & M.S. Raman J.)","precedential_value":"Persuasive (High Court DB / CJ)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 11.08.2025 (order-2.pdf): DB set aside a second s.61→s.73 demand that double-counted a prior period already covered; remitted for adjudication confined to the uncovered Oct–Mar slice only.","applied_to_this_section":"Decided on section 61 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/ODHC010484522025"},{"cnr":"WBCHCA0201392025","order":"","title":"Kamdhenu Udyog P Ltd. v. Deputy Commissioner of Revenue, Bhabanipur Charge","court":"HC","court_name":"Calcutta High Court, West Bengal","date":"2025-06-12","citation":"WPA 9957/2025; Final Order 12.06.2025 (Calcutta HC — Raja Basu Chowdhury J.)","precedential_value":"Persuasive (High Court)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 12.06.2025 (order-1.pdf): Court held that an inadvertent wrong tax period in a voluntary DRC-03 ITC reversal after ASMT-10 (s.61) scrutiny is correctable; set aside consequential s.73 demand and s.107 appellate order and quashed s.79 recovery.","applied_to_this_section":"Decided on section 61 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/WBCHCA0201392025"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/61/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}