Description
Thomson Reuters A Detailed Understanding of the Assessment and Appellate Mechanism Under Gst Edition 2022 by Alok Pareek
A Detailed Understanding of the Assessment and Appellate Mechanism under GST primarily decodes the provisions of the CGST Act, 2017 on Assessment (including Best Judgement), Scrutiny of Returns, Audit Mechanism Determination of tax short paid / ITC availed / wrong refund paid Mechanism for recovery of outstanding demand Appellate Mechanism – appeal to the Appellate Authority, GST Tribunal, High Court and Supreme Court The book adopts a step-by-step explanatory approach by splitting the complete set of legal provisions into small topics accompanied by lucid explanations. All the rules of the CGST Rules, 2017 have also been broken down and the interplay between the section and respective rule explained. The book includes the relevant forms, circulars issued by CBIC and case laws pronounced under the GST regime. It is intended for tax professionals in practice and industry, students of GST law and other academicians who wish to gain a practical understanding of the assessment and appellate mechanism under the GST law.