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

If proper explanation is not furnished for the discrepancy detected in the return filled, while conducting scrutiny of returns under section 61 of the Central Goods and Services Tax Act, 2017 of a registered person, the proper officer may: Conduct audit of the registered person under section 65 of the Central Goods and Services Tax Act, 2017; 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 under section 66 of the Central Goods and Services Tax Act, 2017; or Exercise the powers of inspection, search and seizure with respect to the registered person under section 67 of the Central Goods and Services Tax Act, 2017; or Proceed to determine the tax and other dues of the registered person under section 73 or 74 of the Act.