What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT?

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..... ion 5 - GST - Assessment and Audit - Faq On GST (2nd Edition) Dated 31.3.2017 - Act-Rules - Q 5. What recourse may be taken by the officer in case proper explanation is not furnished for the discrep .....

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..... e to any of the following provisions: (a) Proceed to conduct audit under Section 6 5 of the Act; (b) Direct the conduct of a special audit under Section 66 which is to be conducted by a Chartered Acco .....

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