GST Scrutiny, Assessment, Adjudication, Demand & Recovery

This book presents a comprehensive and practitioner-focused exploration of all procedures under the Goods and Services Tax (GST) law related to scrutiny, assessment, adjudication, demand, and recovery. Structured with clarity and supported by updated statutory provisions, rules, notifications, and judicial insights, the book acts as a robust guide for navigating departmental processes and legal requirements. It aims to simplify complex procedures, provide interpretative guidance, and support effective compliance and dispute management under GST.

Key Features

• Thorough coverage of scrutiny of returns, various forms of assessment, and adjudication mechanisms under GST law.
• Detailed explanation of demand determination, recovery tools, and tax liability in special circumstances.
• Dedicated chapters on legal terminology, interpretation principles, and miscellaneous procedural provisions.
• Practical guidance for GST practitioners and authorized representatives, along with professional ethics and responsibilities.
• Includes an updated discussion on Amnesty/Waiver Scheme under Section 128A.
• Appendices covering essential legal maxims and frequently used abbreviations for quick reference.
• Designed to facilitate both academic understanding and day-to-day professional application.

This book is ideal for GST practitioners, chartered accountants, lawyers, tax consultants, company finance teams, and students of taxation seeking a structured and practical understanding of GST procedures. Government officials involved in scrutiny, assessment, or adjudication processes will also find it valuable. Readers requiring clarity on legal interpretation, compliance documentation, and recovery mechanisms under GST will benefit from the detailed analysis and practitioner-oriented approach.

Chapter 1 GST in India - An Overview
Chapter 2 Scrutiny, Assessment, Adjudication, Demand and Recovery: Legal Framework
Chapter 3 Legal Terminology and Principles of Interpretation
Chapter 4 Scrutiny of Returns
Chapter 5 Assessment under GST
Chapter 6 Adjudication of Demand
Chapter 7 Demand and Recovery
Chapter 8 Liability to Pay Tax in Certain Cases
Chapter 9 Miscellaneous Provisions Applicable to Assessment etc.
Chapter 10 Authorized Representative and GST Practitioners
Chapter 11 Amnesty/Waiver Scheme under Section 128A
Appendix 1 Meaning of Important Legal Maxims
Appendix 2 Abbreviations