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Ca Dixit Setia

Latest Posts by Ca Dixit Setia

Demand Provisions in GST

August 6, 2018 7455 Views 1 comment Print

As we know, in GST, Tax is paid on self-assessment basis. Self-Assessment means determination of tax liability by registered person on his own and files the return accordingly. Now, there may be the cases, when tax is not paid or short paid on some transactions or erroneously refunded or input tax credit wrongly utilized by registered person intentionally or un-intentionally.

Assessment under GST in detail

July 24, 2018 17610 Views 2 comments Print

As per Section 2(11) of the Central Goods and Services Act, 2017, GST Assessment means determination of tax liability as per provisions of CGST Act, 2017 and it includes self-assessment, provisional assessment, re-assessment, summary assessment and best judgments assessment etc. Types of assessment under GST (1) Self-Assessment (section-59) (2) Provisional Assessment (Section-60) (3) Scrutiny of […]

Audit under GST in detail

July 24, 2018 10314 Views 5 comments Print

Three types of audit are envisaged under GST- 1. GST Audit u/s 35(5) of GST Act, if turnover exceeds Rs. 2 Crore 2. GST Audit by tax authorities 3. Special GST audit on direction from department u/s 66.

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