Practical Guide to Assessment and Audit under GST

Practical Guide to Assessment & Audit under GST (2nd Edition, 2026) by Adv. (CA) Tarun Kr. Gupta is a comprehensive and litigation-focused treatise addressing assessment proceedings and departmental audits under the GST regime. Structured in two divisions—Assessment and Departmental Audit—the book systematically analyses statutory provisions under the CGST Act, 2017 along with rules, circulars, forms, and judicial precedents. It integrates doctrinal clarity with procedural application, making it a practical reference for handling scrutiny, provisional assessments, best judgment assessments, and audit proceedings.

Key Features

• Division-wise structured coverage: Assessment and Departmental Audit
• Detailed treatment of self-assessment, scrutiny of returns, provisional assessment, and summary assessment
• Separate analysis of assessment of non-filers and unregistered persons
• Comprehensive discussion on departmental audit, audit by tax authorities, and special audit
• Coverage supported by 275+ case laws under GST and erstwhile indirect tax laws
• Inclusion of relevant forms, circulars, instructions, and suggested questionnaires
• Practical guidance on GST portal navigation and compliance documentation

This book is especially valuable for GST practitioners, tax advocates, chartered accountants, cost accountants, departmental officers, and corporate tax teams dealing with scrutiny, audit notices, and assessment proceedings. It also serves as a strong academic and reference resource for law students, CA aspirants, and professionals seeking in-depth understanding of GST assessment mechanics and audit strategy.