A Detailed Understanding of the Assessment and Appellate Mechanism Under GST

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Description
A Detailed Understanding of the Assessment and Appellate Mechanism under GST primarily decodes
the provisions of the CGST Act, 2017 on
• Assessment (including Best Judgement), Scrutiny of Returns, Audit Mechanism
• Determination of tax short paid / ITC availed / wrong refund paid
• Mechanism for recovery of outstanding demand
• Appellate Mechanism – appeal to the Appellate Authority, GST Tribunal, High Court and Supreme Court
The book adopts a step-by-step explanatory approach by splitting the complete set of legal provisions into small topics accompanied by lucid explanations. All the rules of the CGST Rules, 2017 have also been broken down and the interplay between the section and respective rule explained. The book includes the relevant forms, circulars issued by CBIC and case laws pronounced under the GST regime. It is intended for tax professionals in practice and industry, students of GST law and other academicians who wish to gain a practical understanding of the assessment and appellate mechanism under the GST law.
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Table of Contents
Chapter 1. Self-Assessment and Provisional Assessment
Chapter 2. Scrutiny of Returns
Chapter 3. Best Judgment Assessment in Case of Non-Filers of GST Returns
Chapter 4. Assessment of Unregistered Persons
Chapter 5. Summary Assessment
Chapter 6. Audit by Tax Authorities
Chapter 7. Special Audit
Chapter 8. Determination of Taxes Unpaid/Short Paid/Erroneous Refund/Wrongful ITC Availed or Utilized - Other Than Fraud/ Wilful Misstatement/Suppression of Facts
Chapter 9 Determination of Tax Not Paid or Short Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized By Reason of Fraud or Any Wilful Misstatement or Suppression of Facts
Chapter 10. General Provisions Relating to Determination of Tax
Chapter 11. Tax Collected But Not Paid to Government
Chapter 12. Tax Wrongfully Collected and Paid to Central Government or State Government
Chapter 14. Recovery of Tax
Chapter 15. Payment of Tax and Other Amount in Instalments  
Chapter 16. Transfer of Property to Be Void in Certain Cases
Chapter 17. Tax to Be First Charge on Property
Chapter 18. Provisional Attachment to Protect Revenue in Certain Cases
Chapter 19. Continuation and Validation of Certain Recovery Proceedings
Chapter 20. Appeals to Appellate Authority
Chapter 21. Revisional Authority under GST
Chapter 22. Constitution of GST Tribunals
Chapter 23. President and Members of Appellate Tribunal, their Qualification, Appointment, Conditions of Service
Chapter 24. Procedure before Appellate Tribunal
Chapter 25. Appeals to Appellate Tribunal
Chapter 26. Orders of Appellate Tribunal.
Chapter 27. Financial and Administrative Powers of the President of the GST Tribunal
Chapter 28. Interest on Refund of Amount Paid for Admission of Appeal
Chapter 29. Appearance by an Authorized Representative
Chapter 30. Appeal to High Court
Chapter 31. Appeal to Supreme Court
Chapter 32. Payment of Demand for Filling Appeal before High Court/Supreme Court and Orders Against Which Appeal Cannot be filed
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Author Details
ALOK PAREEK is a qualified CA, CS, LLB professional with around 13 years of post-qualification experience. He has gained experience with the Big4 in corporate tax consulting as well as in the industry as a Tax Leader in managing the whole gamut of taxes for market leaders in media, IT and manufacturing sectors. In addition to India taxes, Alok has experience in managing APAC indirect taxes as well.
Alok has authored two books on GST and about 75 articles on international tax, domestic tax and GST. Besides these, he has also contributed with his thoughts as a speaker at forums both at the national (including ICAI) and the international levels.