GST Notices, Scrutiny, Assessment and Adjudication (First Edition)

About GST Notices, Scrutiny, Assessment and Adjudication (First 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 – 7 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

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