Under the CGST Act, individuals liable for GST registration must obtain it and self-assess their tax liability. After paying the tax, they must file accurate and complete returns as prescribed by the act. The proper officer will examine these returns through scrutiny, audits, surveys, and other proceedings. If any short payment is detected, it will be recovered through adjudication orders. Filing accurate returns is crucial for the proper implementation of the act.

The Department checks the correctness of self-assessment and returns by various means: matching input tax credit and output tax liability, scrutiny of returns, departmental audits, special audits, inspections, surveys, and summary assessments. If returns are found accurate, no further action is taken. However, if discrepancies such as non-payment or short payment of tax are found, the proper officer will determine the liability and issue an adjudication order under sections 73 or 74 of the act to recover any dues.