HOW TO HANDLE GST NOTICES SCRUTINY, ASSESSMENT AND ADJUDICATION - FINANCE ACT 2023 BY RAKESH GARG-SANDEEP GARG
Commercial How to Handle GST Notices Scrutiny By Rakesh Garg
Commercial How to Handle GST Notices Scrutiny By Rakesh Garg
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, Circustances and Time Limit (2) SCN under sec 73/74-Voluntary Payment (3) SCN under sec 73/75 Defense and Replies (4) SCN under sec 73/74 – Adjudication (5) Tax collected but not paid CN under sec 73/74-Practical aspects (7) SCN under sec 73/74 related Provisions
- Extensive legal discussion & analysis with the support of numerous judgments
- Covering practical aspects & procedure and how to handle and reply
- Scrutiny of Returns
- Notices and show cause notices
- Assessment and adjudication