GST ASSESSMENT V/S GST AUDIT🤔

THREAD

BASIC THINGS ONE MUST KNOW before attending any notice for GST Assessment or Audit.

Image shows various types of "Assessment"/ "Audit by department"

Out of which, S61 and S65 are most invoked sections.

S.61 Scrutiny of Returns

- is it Detailed Manual Scrutiny (DMS) as was there in Service Tax era?: NO

- Can Proper Officer ask for additional documents?: NO, they just need to scrutinize the returns available on their records.

Sec. 61 cont..

- If Proper officer doesn't satisfied with reply in ASMT-11, will he directly issue Demand order?: NO, detailed SCN to be given u/s 73/74, detailed reply by TaxPayer should be given. (what is 73/74?, In a bit).

Detailed Simplified Table for S.61 as below

S.65 Audit by Tax Authorities

- will it be done at Taxpayer's premise?: Yes, or officer may do it 'Desk Audit' at their premise

- is it inspection/search?: NO, the officer might visit the premise, but well intimating before 15 days

- RP need to furnish Books and information ⬇️ 

S.65 cont

- Can they insist upon spot recovery? - NO

- If they don't agree with the reply to their discrepancies, will it amount to Demand Order? - NO, detailed SCN to be given u/s 73/74 for which detailed reply to be filled.

Detailed Simplified Table for S.65 is as below