- Author(s): Tarun Kr. Gupta
- Publisher: Bharat Law House
- Edition: 1 Ed 2023
- ISBN 13 9789394163430
- Approx. Pages 256+ Contents
- Format Paperback
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
Coverage:
● Assessment including Scrutiny, Provisional Assessment and Best Judgment Assessment
by the Department
● Departmental Audit including Special Audit by Chartered Accountant, Cost Accountant
● More than 125 case laws on Assessment and Audit under CGST Act, 2017 and erstwhile laws
● Covers Act, Rules, Forms, Notifications, Circulars, Instructions, Press Release, Case Laws, FAQs
and GST portal screen navigation
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Contents
Division I
ASSESSMENT
Chapter 1. Assessment
Chapter 2. Self-assessment
Chapter 3. Provisional assessment
Chapter 4. Scrutiny of returns
Chapter 5. Assessment of non-filers of returns
Chapter 6. Assessment of unregistered persons
Chapter 7. Summary assessment in certain special cases
Appendix 1. Forms
Appendix 2. Circulars and Instructions
DIVISION II
DEPARTMENTAL AUDIT
Chapter 8. Audit
Chapter 9. Audit by tax authorities
Chapter 10. Special audit
Appendix 1. Forms
Appendix 2. Circulars and Instructions
Appendix 3. Suggested questionnaires and Forms
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Author Details
CA. Tarun Kr. Gupta, FCA, FCS, PGDBM, B.Com (Hons.)