Published: | 10-04-2025 |
Format: | Paperback |
Edition: | Third |
Extent: | 672 |
ISBN: | 978-93-5603-608-6 |
Imprint: | Commercial Law Publishers (India) Pvt. Ltd. |
Dimensions: | 242 x 171 mm |
MRP: | ₹1495/- |
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 – 8 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) GST Audit (8) Assessment & Audit related Provisions & Forms
Part C – Show Cause Notice under sec 73/74/74A – 8 Chapters: (1) SCN under sec 73/74/74A – Scope, Circumstances and Time Limit (2) SCN under sec 73/74/74A – Voluntary Payment (3) SCN under sec 73/74/74A – Defense and Replies (4) SCN under sec 73/74/74A - Adjudication (5) Tax collected but not paid (6) SCN under sec 73/74/74A – Practical aspects (7) SCN under sec 73/74/74A related Provisions (8) Amnesty Scheme under the GST
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-Appeals