The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the assessee had discharged the liability determined in the final
GST works on a trust-based system. Under GST, the taxpayer himself measures the tax liability; pays the requisite taxes and accordingly, files the returns. In order to ensure the correctness of the self-assessment done by the taxpayer, audit under GST plays a vital role.
The Hon’ble Calcutta High Court in M/s. R.P. Buildcon Private Limited & Anr v. The Superintendent, CGST & CX [WPA…
By, B. S. Seethapathi Rao , Tax Consultant, Kakinada. Dated.12.01.2022. Part-1 . Click here Part-2, is as below P) Form…
By, B. S. Seethapathi Rao , Tax Consultant, Kakinada. Dated.12.01.2022. Dear Colleagues, Good day to you. I have received suggestions…
From the Desk of B.S.S.Rao B.S. Seethapathi Rao, Tax Consultant, Kakinada. Dated.16.10.2021. Article on “audit” conducted by the GST department…
