INTRODUCTION

SELF-ASSESSMENT

PROVISIONAL ASSESSMENT

• Procedure of Provisional Assessment

• Finalization of provisional assessment

  • Extension in time limit of finalization of provisional assessment

• Interest liability under provisional assessment

• Release of security

• Related forms of provisional assessment

ASSESSMENT IN SPECIAL CASES

• Scrutiny of Returns

  • Reply by registered person

  • Action by proper Officer

  • Related forms of scrutiny of returns

• Best Judgement Assessment in case of non- filers

  • Time period of assessment

  • Withdrawal of order

  • Related forms of Best judgement assessment in case of non-filers

• Best Judgement assessment in case of unregistered persons

  • Procedure for best judgement assessment in case of

    unregistered person

  • Time period for best judgement assessment

  • Related forms of best judgement assessment in case of unregistered persons

• Summary Assessment 13

  • Summary assessment order 14

  • Person in charge of goods deemed to be taxable person

  • Application of withdrawal of assessment order

  • Withdrawal of assessment order

  • Related forms of summary assessment

SUMMARY OF DIFFERENT TYPES OF ASSESSMENT

• RELEVANT EXTRACTS OF LAW

• SELF-ASSESSMENT 18

  • Section 59. Self-Assessment

• PROVISIONAL ASSESSMENT

  • Section 60. Provisional assessment

  • Rule 98. Provisional Assessment

• SCRUTINY OF RETURNS

  • Section 61. Scrutiny of returns

  • Rule 99. Scrutiny of returns

  • Section 62. Assessment of Non-Filers of Returns

  • Section 63. Assessment of unregistered persons

  • Section 64. Summary assessment in certain special cases

  • Rule 100. Assessment in certain cases

  • Section 100. Assessment in certain cases

• ANNEXURE 1 - STANDARD OPERATING PROCEDURE (SOP) FOR SCRUTINY OF RETURNS FOR FY 2017-18 AND 2018-19
• ANNEXURE 2 - TNGST ACT,2017- STANDARD OPERATING PROCEDURE FOR SCRUTINY FOR RETURNS REFUND - CERTAIN GUIDELINES ISSUED - INSTRUCTIONS - ISSUED
• ANNEXURE 3 - INSTRUCTIONS/GUIDELINES REGARDING PROCEDURE TO BE FOLLOWED IN SCRUTINY OF RETURNS AND THENCEFORTH ACTIONS
• ANNEXURE 4 - PROPER OFFICER FUNCTIONS - SCRUTINY, ASSESSMENT, DETENTION, SEIZURE, RELEASE AND REFUND
• ANNEXURE 5 - GUIDELINES WITH RESPECT TO SCRUTINY PARAMETERS AND SYSTEM OR DATA RELATED ISSUES FACED DURING RETURN SCRUTINY UNDER GST
• ANNEXURE 6 - HARYANA GST RETURNS SCRUTINY MANUAL
• ANNEXURE 7 - ISSUANCE OF SCNS IN TIME BOUND MANNER- REGARDING.
• ANNEXURE 8 - FORM GST ASMT -10
• ANNEXURE 9 - FORM GST ASMT - 11
• ANNEXURE 10 - FORM GST ASMT–12
• ANNEXURE 11 - FORM GST DRC- 03
• ANNEXURE 12 - FORM GST DRC – 04
• ANNEXURE 13 - PRESS RELEASE

INTRODUCTION 163

ADMINISTRATION SET-UpIN CGST (SECTION 3)

POWER TO APPOINT OFFICERS (SECTION 4)

POWERS OF THE OFFICERS UNDER CGST (SECTION 5)

AUTHORISATION OF OFFICERS AS PROPER OFFICER IN CERTAIN CIRCUMSTANCES UNDER STATE/UT TAX (SECTION 6) 167

• Proper Officers (Section 2(91))

• Intimation of Order under SGST/UTGST

• Restriction on Initiation of Proceeding on the same subject matter

• Restriction on Rectification, Appeal and Revision

DELEGATION OF POWERS (SECTION 167)

POWER TO ISSUE INSTRUCTIONS OR DIRECTIONS (SECTION 168)

INTRODUCTION

CONSEQUENCES OF TAX NOT PAID OR SHORT PAID OR ERRONEOUSLY REFUNDED OR INPUT TAX CREDIT WRONGLY

AVAILED OR UTILISED

• Applicable sections for the purpose of demands recovery of tax

• Cases in which SCN can be served

• Suppression

• Power to issue a notice/order

• Monetary limit for different levels of officers for issuance

  of show cause notices and orders

• Issue of statement similar to SCN for any periods other

  than those covered under section 73(1) or 74(1)

• Voluntary payment before/after issue of show cause notice

• Form and manner to communicate payment before

  issue of scn

• Form and manner to communicate payment after issue of scn

• Time limit for issuance of scn and order u/s 73 & 74

• Time limit for adjudication the cases

• Response to the scn

• Form and manner to issue an order

• Requirement of recovery notice after issuance of order

• Notice issued under Section 74(1) is held not sustainable

• Remedies available for order issued u/s 74

• Rectification of order by the proper officer

• Restriction on department for filing appeal against any order

• Penalty if the self-assessed tax or any amount collected as

  tax is not remitted

• Penalty proceedings initiated against other persons on

  conclusion of proceedings against the main person

RECOVERY OF TAX

• Initiation of recovery proceedings

• Recovery in cases the tax demand confirmed is enhanced

  in appeal/revision proceedings

• Provisions for recovery of the erstwhile dues (central excise

  duties and service tax) in the gst regime

• Modes of recovery of tax

• Manner to recover dues from the amounts owed to

  the defaulter

• Procedure for recovery of dues by sale of goods belonging

  to the defaulter

• Recovery from a third person (a bank, post office, insurer etc)

• Recovery from the amount payable to the defaulter as

  a consequence of execution of a decree of a civil court

  Contents | xxi |

• Manner of recovery by sale of movable or immovable property

• Manner for attachment of any property in a debt not secured

• Attachment of any property in the custody of courts

• Attachment of an interest in partnershipof the defaulter

• Appropriation of the amount recovered as proceeds of sale

  of goods or movable or immovable property

• Recovery through land revenue authority

• Issue of Recovery Notice of any amount remain unpaid

  during return filing

• Recovery as a fine imposed under the code of criminal

  procedure, 1973

• Recovery from the surety

• Payment of tax dues in instalments

  • Circumstances where payment of tax dues in

    instalments not allowed

  • Commissioner will deal with the request for payment of tax and other amounts in instalments in

    following manner

• Provisional attachment of property

• Notice of tax dues given to the liquidator in terms of

  section 88

• Issue of order for reduction or enhancement of any demand

• Effect on distinct person

GENERAL PROVISIONS RELATING TO DETERMINATION OF TAX

• Period excluded in Computing the period specified in

  Section 73 & 74

• Time limit for Issue of order under the direction of

  the Appellate Authority or Appellate Tribunal or a Court

• Opportunity of Hearing

• Adjournments of Hearing

• The amount demanded in the order shall not exceed

  the amount specified in the Notice

• Notice issued but order has not been passed within

  3 years (Section 73) or 5 years (Section 74)

TAX COLLECTED BUT NOT PAID TO GOVERNMENT

• Tax is collected and not paid to government

• Contravention of Section 76

• Time limit for issue of notice under Section 76

• Surplus left after adjustment with tax payable

TRANSFER OF PROPERTY TO BE VOID IN CERTAIN CASES

TAX TO BE FIRST CHARGE ON PROPERTY

PROVISIONAL ATTACHMENT TO PROTECT THE REVENUE

IN CERTAIN CASES

• Proceedings in which the property of a taxable person

  can be provisional attached

• Circumstances in which the property of a taxable person provisionally attached is released

• Expiry for the provisional attachment order

• Procedures of provisional attachment of property

CONTINUATION AND VALIDATION OF CERTAIN RECOVERY PROCEEDINGS

• Enhancement of the tax demand confirmed in appeal /revision proceedings

• Reduction in the tax demand confirmed by appeal / revision proceedings

INTRODUCTION TO GST SCRUTINY

SECTION 61 OF CGST ACT: SCRUTINY OF RETURNS

RULE 99 OF CGST RULES: SCRUTINY OF RETURNS

INGREDIENTS OF SCRUTINY OF RETURNS

INSTRUCTIONS ISSUED BY CENTRAL GOVERNMENT & STATE GOVERNMENTS

WHICH FINANCIAL YEARS WILL BE COVERED UNDER SCRUTINY?

WHETHER ALL TAXPAYERS WOULD BE SUBJECT TO SCRUTINY?

WHAT WILL BE THE SELECTION CRITERIA FOR SCRUTINY?

SCRUTINY OF REGISTERED TAXPAYER ONLY

WHAT IS THE PURPOSE OF SCRUTINY?

HOW CASES WOULD BE SELECTED FOR SCRUTINY?

WHAT DOES THE WORD “DISCREPANCY” MEAN?

WHAT IS THE MEANING OF “CORRECTNESS OF THE RETURN”?

WHO WILL SELECT GSTIN FOR SCRUTINY?

WHAT IS THE ROLE OF NODAL OFFICER IN SCRUTINY?

WHAT IS THE ROLE OF PROPER OFFICER SCRUTINISING

YOUR RETURN?

WHO WOULD BE CONSIDERED AS PROPER OFFICER FOR

SCRUTINY OF THE RETURN?

HOW SCRUTINY WILL BE COMMUNICATED TO TAXPAYER?

DOES RESPONDING TO NOTICE U/S 61 IS ADMISSION OF

“WRONG DOING”?

WHAT IS THE TIME LIMIT TO REPLY TO FORM GST ASMT-10

& HOW?

WHAT ACTION PROPER OFFICER WILL TAKE AFTER RECEIPT

OF SATISFACTORY EXPLANATION?

CONSEQUENCES OF NON-FURNISHING OF SATISFACTORY EXPLANATION

WHAT ARE THE DIFFERENT STAGES OF GST RETURN SCRUTINY?

MY PROPER OFFICER IS INSISTING TO MATCH ITC CLAIMED AS

PER GSTR-3B WITH GSTR-2A. HOW TO HANDLE THIS?

WHAT TO DO WHERE SUPPLIER HAS NOT FURNISHED HIS GSTR-3B?

ITC HAS BEEN CLAIMED BEYOND THE TIME LIMIT OF SECTION 16(4)

WHETHER GST LIABILITY CAN BE ARISE ON LOANS AND ADVANCES, IF IT IS REVEALED IN THE AUDITED BALANCE SHEET?

THINGS TO DO ONCE YOU RECEIVE SCRUTINY NOTICE

HOW TO RESPOND TO A SCRUTINY NOTICE USING FORM

GST ASMT-11?

WHERE A PERSON “AGREES” WITH THE DISCREPANCY

COMMUNICATED TO HIM?

WHERE A PERSON “DOES NOT AGREES” WITH THE DISCREPANCY COMMUNICATED TO HIM?

WILL THE DEPARTMENT RECONCILE GST RETURNS WITH

INCOME TAX RETURNS DURING “GST SCRUTINY”?

CAN GST SCRUTINY BE PRESCRIBED FOR ASSESSES WHICH

HAVE BEEN AUDITED?

CAN GST OFFICER VISIT YOUR PREMISES DURING GST SCRUTINY

FOR SEEKING “ADDITIONAL DETAILS/INFORMATION”?

WHAT ARE THE SUGGESTIVE TIMELINES INVOLVED IN THE

SCRUTINY PROCESS?

WHAT ARE THE TIMELINES WITH RESPECT TO NOTICES AND DEMAND ?

ANNEXURE 1 - GST PROCEDURE RELATED TO DEMANDS AND RECOVERY

ANNEXURE 2 - CAN GST OFFICERS DIRECTLY VISIT YOUR PREMISES

TO COLLECT GST WITHOUT NOTICE?

ANNEXURE 3 - INTRODUCTION TO CHECKLIST OF GST SCRUTINY

ANNEXURE 4 - SELECTED IMPORTANT CASE LAWS

ANNEXURE 5 - M/S NEW NALBANDH TRADERS VERSUS STATE OF GUJARAT 2 OTHER (S)

WHAT IS THE ROLE OF TAX PROFESSIONAL IN THIS SCRUTINY?

SKILLS AND KNOWLEDGE REQUIRED

CHALLENGES & OPPORTUNITIES

IMPORTANT POINTS WHILE DRAFTING & PLEADING

DO’S & DON’T IN PLEADING

EXCESSIVE INFORMATION

READ FULL CASE LAW

UNFAVOURABLE JUDGEMENT – DISTINGUISH

FEW IMPORTANT TERMS

• Mens rea
• Bona fide
• Per incuriam
• Sub Silentio
• Res Judicata
• liromissory Estoppel
• Lex Non CogitImpossiblia
• Ratio decidendi
• Obiter Dicta
• Obiter Dictum

LAST BUT NOT LEAST

DETAILS OF THE ASSESSEE

FILING SUMMARY

REVENUE OR TURNOVER

OUTPUT TAX

INPUT TAX CREDIT

REFUND

REVERSE CHARGE

PAYMENT

IMPORTANT RECONCILIATIONS

GST RELEVANT ACCOUNTING STANDARDS