How to handle GST Notices, Scrutiny, Assessment and Adjudication

About How to handle GST Notices, Scrutiny, Assessment and Adjudication

Highlights

• Extensive legal discussion & analysis with the support of numerous judgments
• Covering practical aspects & procedures and how to handle and reply
• Scrutiny of Returns
• Notices and show cause notices
• Assessment and adjudication

About the Authors……………………………………………………………………………………………………………v Preface ……………………………………………………………………………………………………………………..vii Table of Contents ……………………………………………………………………………………………………………xi Table of Cases…………………………………………………………………………………………………………….xxiii

PART – A

PREAMBLE AND MAJOR LITIGATIONS

A1 Concepts and Framework of GST………………………………………………. A1-1

A2 Major litigation areas in the GST……………………………………………….. A2-1

PART – B

 SCRUTINY AND ASSESSMENT

B1 Scheme of Assessment……………………………………………………………….B1-1

B2 Provisional Assessment ……………………………………………………………..B2-1

B3 Scrutiny of Returns …………………………………………………………………..B3-1

B4 Non-filer of Returns ………………………………………………………………….B4-1

B5 Assessment of Unregistered Persons……………………………………………..B5-1

B6 Summary Assessment………………………………………………………………..B6-1

B7 Assessment related Provisions & Forms ……………………………………….B7-1

PART – C

SHOW CAUSE NOTICE UNDER SEC. 73/74

C1 SCN under sec 73/74 – Scope, Circumstances and Time Limit ………… C1-1

C2 SCN under sec 73/74 – Voluntary Payment …………………………………. C2-1

C3 SCN under sec 73/74 – Defense and Replies………………………………… C3-1

C4 SCN under sec 73/74 – Adjudication…………………………………………… C4-1

C5 Tax collected but not paid…………………………………………………………. C5-1

C6 SCN under sec 73/74 – Practical aspects……………………………………… C6-1

C7 SCN under sec 73/74 related Provisions………………………………………. C7-1

PART – D

SUMMONS AND OTHER NOTICES

D1 Summons under the GST ………………………………………………………….D1-1

D2 Other Notices under the GST …………………………………………………….D2