Assessment and Audit Under GST - Notes

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Last updated: 06 October 2020
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This document provides detailed notes on Assessment and Audit under the Goods and Services Tax (GST) regime. It covers various types of assessments, including self-assessment, provisional assessment, and best judgement assessment, along with special audits and audits conducted by tax authorities. The notes also explain summary assessments in special cases and procedures for unregistered persons. This resource is invaluable for students, tax professionals, and businesses aiming to grasp GST compliance and audit processes.

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Submitted by · Posted 06 October 2020 · Other files by Rashish Gangadharani · Report
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