A show cause notice (SCN) indicating various discrepancies was issued by the proper officer to a registered person. However, the registered person despite opportunity given, failed to give satisfactory explanation and re

Section 61 of the CGST Act, 2017: Scrutiny of Return The registered person is required to give satisfactory reply in respect of the shortcomings or the discrepancies brought to his notice by the proper officer within a period of thirty days or such further period as may be permitted by the proper officer. In case, after accepting the discrepancies, no satisfactory explanation is furnished then the proper officer may; Initiate Audit of accounts of the registered person by the tax authorities under section 65, or Initiate special audit of accounts under section 66, or Initiate inspection, search and seizure under section 67, or Proceed to determine the tax and other dues against the registered person under section 73 or section 74 of the CGST Act, 2017.