How to Handle GST Scrutiny 2022
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vii Preface ix
List of Cases xxvii
Chapter 1 Assessment 1
ANNEXURE 1 – STANDARD OPERATING PROCEDURE (SOP) FOR SCRUTINY OF RETURNS FOR FY 2017-18 AND 2018-19 26
ANNEXURE 2 – TNGST ACT,2017- STANDARD OPERATING PROCEDURE FOR SCRUTINY FOR RETURNS REFUND – CERTAIN GUIDELINES ISSUED -INSTRUCTIONS – ISSUED 41
ANNEXURE 3 – INSTRUCTIONS/GUIDELINES REGARDING PROCEDURE TO BE FOLLOWED IN SCRUTINY OF RETURNS AND THENCEFORTH ACTIONS 43
ANNEXURE 4 – PROPER OFFICER FUNCTIONS – SCRUTINY, ASSESSMENT DETENTION, SEIZURE, RELEASE AND REFUND 51
ANNEXURE 5 – GUIDELINES WITH RESPECT TO SCRUTINY PARAMETERS AND SYSTEM OR DATA RELATED ISSUES FACED DURING RETURN SCRUTINY UNDER GST 56
ANNEXURE 6 – HARYANA GST RETURNS SCRUTINY MANUAL 69
ANNEXURE 7 – ISSUANCE OF SCNS IN TIME BOUND MANNER- REGARDING 153
ANNEXURE 8 – FORM GST ASMT -10 155
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xvi I How to Handle GST Scrutiny
ANNEXURE 9 – FORM GST ASMT – 11 156
ANNEXURE 10 – FORM GST ASMT-12 157
ANNEXURE 11 – FORM GST DRC- 03 158
ANNEXURE 12 – FORM GST DRC – 04 160
ANNEXURE 13 – PRESS RELEASE 161
Chapter 2 Officers under GST 163
Chapter 3 Demands and Recovery 173
Chapter 4 GST Scrutiny Decoded 204
ANNEXURE 1 – GST PROCEDURE RELATED TO DEMANDS AND RECOVERY 224
ANNEXURE 2 – CAN GST OFFICERS DIRECTLY VISIT YOUR PREMISES TO COLLECT GST WITHOUT NOTICE? 233
ANNEXURE 3 – INTRODUCTION TO CHECKLIST OF GST SCRUTINY 237
ANNEXURE 4 – SELECTED IMPORTANT CASE LAWS 247
ANNEXURE 5 – M/S NEW NALBANDH TRADERS VERSUS STATE OF GUJARAT & 2 OTHER (S) 265
Chapter 5 Digest of Import GST Provisions 284
Chapter 6 Role of Tax Professional in GST 312
Chapter 7 GST Scruitny Dossier 322
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