Scrutiny of returns.
41. (1) Every return, furnished under sub-section (1) or sub-section (3) of section 32, shall be scrutinized, either electronically or otherwise, by the Commissioner, in the manner as may be prescribed , to ascertain that ----
(a) the return so furnished is complete and self consistent and is accompanied by all the documents as are required to be furnished along with such return in accordance with provision of the Act and rules made there under; and
(b) the correctness of the calculation of input tax credit or input tax rebate, net tax and late fee as referred to in sub-section (2) of section 32, including application of proper rate of tax payable according to such return, and the payment of interest payable under sub-section (1), or sub-section (3), of section 33, or both, if any, and payment of such net tax, late fee as referred to in sub-section (2) of section 32 and interest.
(2) If any mistake is detected upon the scrutiny made under sub-section (1), the Commissioner shall, in the prescribed manner, serve upon the dealer who has filed such return, a notice requiring him 4[to rectify the mistake or to furnish such information required for making the return complete and self-consistent or to furnish the documents as referred to in sub-section (1)] or to pay the amount of net tax ,or late fee as referred to in sub-section (2) of section 32, payable in deficit along with the interest payable under sub-section (1) or sub-section (3) of section 33, or both, if any, within the date specified in such notice.
(3) The notice referred to in sub-section (2) shall not be issued to any dealer after the expiry of four months from the last date on the month in which a return has been furnished under sub-section (1) , or sub-section (3) , of section 32
(4) If upon scrutiny made under sub-section (1), a dealer is found to have paid net tax, or late fee as referred to in sub-section (2) of section 32, or interest in excess of the amount payable as per such return, the Commissioner shall inform the same to the dealer within one month from the date of complrtion of such scrutiny |