GST Notices, Scrutiny, Assessment, Adjudication & Appeals (Second Edition)

Published:	01-09-2024
Format:	Paperback
Edition:	Second
Extent:	616
ISBN:	978-93-5603-881-3
Imprint:	Commercial Law Publishers (India) Pvt. Ltd.
Dimensions:	242 x 171 mm
MRP:	₹1295/-

About GST Notices, Scrutiny, Assessment, Adjudication & Appeals (Second Edition)

About the Book

Part A – Preamble and Major Litigations – 2 Chapters: (1) Concepts and Framework of GST (2) Major litigation areas in the GST

Part B – Scrutiny and Assessment – 7 Chapters: (1) Scheme of Assessment (2) Provisional Assessment (3) Scrutiny of Returns (4) Non-filer of Returns (5) Assessment of Unregistered Persons (6) Summary Assessment (7) Assessment related Provisions & Forms

Part C – Show Cause Notice under sec 73/74 – 8 Chapters: (1) SCN under sec 73/74 – Scope, Circumstances and Time Limit (2) SCN under sec 73/74 – Voluntary Payment (3) SCN under sec 73/74 – Defense and Replies (4) SCN under sec 73/74 - Adjudication (5) Tax collected but not paid (6) SCN under sec 73/74 – Practical aspects (7) SCN under sec 73/74 related Provisions (8) Amendments by the Finance Act, 2024 - SCN and Amnesty Scheme

Part D – Summons and other Notices – 2 Chapters: (1) Summons under the GST (2) Other Notices under the GST

Part E – Appeals – 3 Chapters: (1) Appeals under the GST (2) Sample Appellate Documents (3) Practical Aspects