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Assessment

29 September 2019

is in GST law also there any general assessment will be like earlier vat law? for which cases where any mismatch or short tax paid!

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4 Replies

sabyasachi mukherjee (27274 Points)
Replied 29 September 2019

Pooja
it for general awareness or for your own work.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 29 September 2019

As per Section 59 of CGST : SELF ASSESSMENT: under this registered person is required to Assess his taxes payable under Act & disclose by furnishing return for each tax period .

As per Section 61 of CGST : SCRUTINY OF RETURN:. Under this refurn furnished by Tax Payer is selected for scrutiny , then proper officer will scrutinize the return to verify the correctness of self assessment made in the return by taxpayer
Notice is serve by issuing ASMT 10.

As per Section 65 CGST Act : TAX AUDIT:

It can be conducted at business place of taxpayer or call the tax payer by serving Notice under for ADT-01 .