Rakesh Garg and Sandeep Garg's How to Handle GST Notices Scrutiny, Assessment, Adjudication & Appeals

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Table of Contents
About the Authors …………………………………………………………………………………………………………… v
Preface …………………………………………………………………………………………………………………….. vii
Contents at a Glance ………………………………………………………………………………………………………. ix
Table of Cases …………………………………………………………………………………………………. xxv
PART – A
PREAMBLE AND MAJOR LITIGATIONS
Chapter A1 Concepts and Framework of GST …………………………………………. A1-1
A1.1 Basic Concepts of the GST …………………………………………………………………….. A1-1
A1.2 Legislative Framework………………………………………………………………………….. A1-3
A1.3 Meaning and Scope of the term “Supply”…………………………………………………. A1-6
A1.4 Concept of distinct persons ……………………………………………………………………. A1-9
A1.5 Taxable event and charging provisions ……………………………………………………. A1-10
A1.6 Rates of GST ……………………………………………………………………………………… A1-12
A1.7 Exemptions and exempt supplies …………………………………………………………… A1-13
A1.8 Time and Value of supply …………………………………………………………………….. A1-13
A1.8.1 Time of Supply ……………………………………………………………………… A1-13
A1.8.2 Value of supply ……………………………………………………………………… A1-15
A1.9 Zero Rated Supplies …………………………………………………………………………….. A1-16
A1.10 Export of goods and services …………………………………………………………………. A1-17
A1.10.1 Export of goods …………………………………………………………………….. A1-17
A1.10.2 Export of services …………………………………………………………………… A1-18
A1.10.3 Supplies in territorial waters …………………………………………………….. A1-19
A1.11 Supply to SEZ Units and Developers ……………………………………………………… A1-20
A1.11.1 Special Economic Zone ………………………………………………………….. A1-20
A1.11.2 Special Economic Zone Developer ……………………………………………. A1-20
A1.11.3 Supplies to the SEZ Units and Developer …………………………………… A1-20
A1.11.4 Two options are available to the supplies made in SEZ area ………….. A1-21
A1.12 Output Tax ………………………………………………………………………………………… A1-21
A1.13 Input Tax Credit (ITC) ………………………………………………………………………… A1-21
A1.14 Due date of payment of Self-Assessed Tax ………………………………………………. A1-24
A1.15 Persons liable to file returns…………………………………………………………………… A1-25
A1.16 Types of returns or reports and periodicity ………………………………………………. A1-25
A1.17 Person-wise returns ……………………………………………………………………………… A1-28
A1.18 Limitation period for correction/modification ………………………………………….. A1-29
A1.19 Refund (Section 54 & 55 of the GST Act) ………………………………………………… A1-30
A1.19.1 Circumstances ………………………………………………………………………. A1-30
A1.19.2 Time limit …………………………………………………………………………….. A1-30
A1.19.3 Procedure for claiming refund ………………………………………………….. A1-33
A1.20 E-way bill ………………………………………………………………………………………….. A1-33
A1.21 Job Work …………………………………………………………………………………………… A1-34
A1.22 Tax Invoice, Bill of Supply, Debit/Credit Notes ……………………………………….. A1-35
A1.22.1 E-invoice ……………………………………………………………………………… A1-35
A1.22.2 Tax Invoice/Bill of Supply/Delivery Challan – Features ………………. A1-37
A1.22.3 Circumstances when a debit note or credit note is issued ………………. A1-37
A1.23 Accounts and Records …………………………………………………………………………. A1-38
A1.23.1 Maintenance of Accounts and Records (Sec 35 of the GST Act) …….. A1-38
A1.23.2 Retention of Accounts and Records (Sec 36 of the GST Act) …………. A1-39
A1.24 Interest under GST ……………………………………………………………………………… A1-40
A1.24.1 Interest payable by the person ………………………………………………….. A1-40
A1.24.2 Interest payable to the person …………………………………………………… A1-41
A1.25 Penalties under GST ……………………………………………………………………………. A1-41
Chapter A2 Major litigation areas in the GST …………………………………………. A2-1
A2.1 Supply, time of supply and its value …………………………………………… A2-1
A2.2 Classification and rates of tax ……………………………………………………. A2-4
A2.3 Input tax credit ………………………………………………………………………. A2-4
A2.4 Registration and its cancellation ………………………………………………… A2-5
A2.5 Refund ………………………………………………………………………………….. A2-6
A2.6 Movement of goods and e-way bill …………………………………………….. A2-6
A2.7 Mismatches …………………………………………………………………………… A2-6
A2.8 Others …………………………………………………………………………………… A2-7
PART – B
SCRUTINY AND ASSESSMENT
Chapter B1 Scheme of Assessment ……………………………………………………… B1-1
B1.1 Assessments under the GST ……………………………………………………………………. B1-1
B1.2 Self-Assessment ……………………………………………………………………………………. B1-3
B1.2.1 Meaning of Self-assessment ……………………………………………………….. B1-3
B1.2.2 Steps of self-assessment …………………………………………………………….. B1-4
B1.2.3 Precautions while making self-assessment ……………………………………. B1-5
B1.3 Provisional Assessment ………………………………………………………………………….. B1-6
B1.4 Scrutiny of returns ………………………………………………………………………………… B1-7
B1.5 Non filer of Returns – Best Judgment Assessment ………………………………………. B1-8
B1.6 Unregistered persons – Best Judgment Assessment ……………………………………… B1-9
B1.7 Summary Assessment ………………………………………………………………………….. B1-10
B1.8 Show cause notice under sec 73 and 74 and Adjudication ………………………….. B1-11
B1.9 Assessment proceedings not to be invalid ………………………………………………… B1-12
Chapter B2 Provisional Assessment …………………………………………………….. B2-1
B2.1 Legislative provisions …………………………………………………………………………….. B2-1
B2.1.1 Sec 60 of the GST Act – Provisional assessment ……………………………. B2-1
B2.1.2 Rule 98 of the GST Rules – Provisional assessment ……………………….. B2-2
B2.1.3 Related GST Forms …………………………………………………………………. B2-4
B2.2 Provisions at a glance …………………………………………………………………………….. B2-4
B2.3 Circumstances of Provisional Assessment …………………………………………………. B2-5
B2.4 Who can make the application and to whom ……………………………………………… B2-6
B2.5 Process/Steps for Provisional Assessment …………………………………………………. B2-6
B2.6 Final Assessment after the Provisional Assessment …………………………………….. B2-9
B2.6.1 Framing the final assessment …………………………………………………….. B2-9
B2.6.2 Liability of interest at the time of final assessment …………………………. B2-9
B2.6.3 Release of security …………………………………………………………………. B2-10
B2.7 FAQ by Tripura GST Department (Extracts) …………………………………………… B2-10
B2.8 Show cause notice after Provisional Assessment ……………………………………….. B2-12
B2.9 Advance Ruling vs. Provisional Assessment …………………………………………….. B2-13
B2.10 Aggrieved against the Order – Right to Appeal …………………………………………. B2-14
B2.11 Procedural and Practical Aspects – FAQ by GSTN ……………………………………. B2-14
Chapter B3 Scrutiny of Returns …………………………………………………………. B3-1
B3.1 Legislative provisions …………………………………………………………………………….. B3-1
B3.1.1 Sec 61 of the GST Act ………………………………………………………………. B3-1
B3.1.2 Rule 99 of the GST Rules………………………………………………………….. B3-1
B3.1.3 Related GST Forms …………………………………………………………………. B3-2
B3.2 Provisions at a glance …………………………………………………………………………….. B3-2
B3.3 Proper Officer and Selection for Scrutiny ………………………………………………….. B3-4
B3.3.1 Who is the Proper officer for scrutiny of returns ……………………………. B3-4
B3.3.2 Selection of returns for scrutiny ………………………………………………….. B3-4
B3.4 Reasons/Parameters for scrutiny……………………………………………………………… B3-5
B3.4.1 Based upon Instruction No. 02/2022-GST (Annexure B),
dated 22 March 2022 ……………………………………………………………… B3-5
B3.4.2 Based upon Haryana GST Returns Scrutiny Manual-2022 ……………. B3-10
B3.5 Process/Steps for scrutiny of returns and Conclusion ………………………………… B3-11
B3.6 Procedural and Practical Aspects …………………………………………………………… B3-13
B3.7 Aggrieved against the decision of Scrutiny ………………………………………………. B3-17
B3.8 Standard Operating Procedure (SOP) for Scrutiny of returns ………………………. B3-17
Chapter B4 Non-Filer of Returns ……………………………………………………….. B4-1
B4.1 Legislative provisions …………………………………………………………………………….. B4-1
B4.1.1 Sec 62 of the GST Act ………………………………………………………………. B4-1
B4.1.2 GST Rules ……………………………………………………………………………… B4-2
A) Rule 68 – Notice to non-filers of returns ………………………………….. B4-2
B) Rule 100 – Assessment in certain cases ……………………………………. B4-2
B4.1.3 Related GST Forms …………………………………………………………………. B4-2
B4.2 Provisions at a glance …………………………………………………………………………….. B4-3
B4.3 Reasons/Circumstances …………………………………………………………………………. B4-3
B4.4 Process/Steps of making best judgment assessment …………………………………….. B4-4
B4.5 Principles of best judgment assessment ……………………………………………………… B4-6
B4.6 Withdrawal of best judgment assessment ………………………………………………….. B4-8
B4.7 Standard Operating Procedure (SOP) ……………………………………………………… B4-10
B4.8 Actions after issue of Form ASMT-13 …………………………………………………….. B4-12
Chapter B5 Assessment of unregistered persons ……………………………………….. B5-1
B5.1 Legislative provisions …………………………………………………………………………….. B5-1
B5.1.1 Sec 63 of the GST Act ………………………………………………………………. B5-1
B5.1.2 Rule 100 of the GST Rules ………………………………………………………… B5-1
B5.1.3 Related GST Forms …………………………………………………………………. B5-2
B5.2 Provisions at a glance …&h