Book: How to Handle GST Notices Scrutiny, Assessment, Adjudication & Appeals as amended by Finance Act, 2025

Description

About the book

• Concepts and Framework of GST
• Major litigation areas in the GST
• Scheme of Assessment
• Provisional Assessment
• Scrutiny of Returns
• Non-filer of Returns
• Assessment of Unregistered Persons
• Summary Assessment
• GST Audit
• Assessment and Audit related Provisions & Forms
• SCN under sec 73/74/74A – Scope, Circumstances and Time Limit
• SCN under sec 73/74/74A – Voluntary Payment
• SCN under sec 73/74/74A – Defense and Replies
• SCN under sec 73/74/74A – Adjudication
• Tax collected but not paid
• SCN under sec 73/74/74A – Practical aspects
• SCN under sec 73/74/74A related Provisions
• Amnesty Scheme under the GST
• Summons under the GST
• Other Notices under the GST
• Appeals under the GST
• Sample Appellate Documents
• Practical Aspect – Appeals