Explain the recourse that may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny of returns under section 61 of the CGST Act, 2

Answer 3(d) If proper explanation is not furnished for the discrepancy detected in return filed, while conducting scrutiny of returns under section 61 of the CGST Act, 2017 of a registered person, the proper officer may: conduct audit of the registered person; or direct the registered person to get his records including books of account examined and audited by a Chartered Accountant or a Cost Accountant nominated for this purpose by the Commissioner; or. exercise the powers of inspection, search and seizure with respect to the registered person, or proceed to determine the tax and other dues of the registered person under Sections 73 or 74 or section 74A of the Act.