Section 61
Section 61 of the Assam Goods and Services Tax Act, 2017. 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.
(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 65or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74. Assessment of non- filers of returns.
Section 61, The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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M/s Sai Sitaram Construction v. Joint Commissioner of CT & GST
Court's Decision & Legal Precedent
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.
On this section: Decided on section 61 of the Central Goods and Services Tax Act, 2017, which The Assam Goods and Services Tax Act, 2017 enacts in the same words.
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Kamdhenu Udyog P Ltd. v. Deputy Commissioner of Revenue, Bhabanipur Charge
Court's Decision & Legal Precedent
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.
On this section: Decided on section 61 of the Central Goods and Services Tax Act, 2017, which The Assam Goods and Services Tax Act, 2017 enacts in the same words.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 61
What have the courts held on Section 61 of the Assam Goods and Services Tax Act?
M/s Sai Sitaram Construction v. Joint Commissioner of CT & GST (11 Aug 2025) is the leading judgment on this section among those set out below: Decided on section 61 of the Central Goods and Services Tax Act, 2017, which The Assam Goods and Services Tax Act, 2017 enacts in the same words. Another 1 judgment on this section is set out below.
How do I find court cases under Section 61 of the Assam Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Goods and Services Tax Act 61, section 61 Assam Goods and Services Tax Act, section 61 of the Assam Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with M/s Sai Sitaram Construction v. Joint Commissioner of CT & GST (11 Aug 2025).
What should I read with Section 61 of the Assam Goods and Services Tax Act, and has it changed?
Its own text turns on section 65, section 67, section 73, section 74, so none of them can safely be read on its own.
When was the Assam Goods and Services Tax Act enacted?
Assam Goods and Services Tax Act was enacted in 2017 as Act 28 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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/fdbd939d-814c-496c-be80-1a4eb655bc6f.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/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content). This page is not a substitute for legal advice.