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  1. Home
  2. GST
  3. GST Procedure

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Updated on :  

08 min read

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Goods and Service Tax ( GST ) is structured for efficient tax collection, reduction in corruption, easy inter-state movement of goods and a lot more.

The GST Law provides for self-assessment to facilitate easy compliance and payment of taxes. It also explains the notices, the demand and recovery provisions when the taxes are unpaid, short paid and/or returns are not filed.

Latest Update

 

GST-Procedure

Audits

Audit under GST is the  examination of records maintained by a registered dealer . The aim is to verify the correctness of information declared, taxes paid and to assess the compliance with GST.

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Audit by Registered Dealer

Every registered dealer whose turnover during a financial year exceeds the Rs 2 crore has to get his accounts audited by a CA or a CMA.

ICAI clarifies through an announcement dated 28th September 2018 that an Internal Auditor cannot undertake GST Audit simultaneously

Audit by GST Tax Authorities

General Audit: The commissioner or on his orders an officer may conduct an audit of any registered dealer.

Special Audit: The department may conduct a special audit due to the complexity of the case and considering the interest of revenue. The CA or a CMA will be appointed to conduct the audit.

Assessment

Assessment under GST  means the determination of tax liability under GST. Assessment under GST has been divided into 5 types:

Self Assessment

Under GST, every registered taxable person shall assess the taxes payable by them on their own, and furnish a return for each tax period. This is called self-assessment.

Provisional Assessment

A registered dealer can request the officer for provisional assessment if he is unable to determine the value of goods or rate of tax. The proper officer can allow the assessee to pay tax on a provisional basis at a rate or a value specified by him.

Scrutiny Assessment

A GST officer can scrutinize the return to verify its correctness. The officer will ask for explanations on any discrepancies noticed in the returns.

Summary Assessment

Summary Assessment is done when the assessing officer comes across sufficient grounds to believe any delay in showing a tax liability can harm the interest of the revenue. To protect the interest of the revenue, he can pass the summary assessment with the prior permission of the additional/joint commissioner.

Best Judgement Assessment

1. Assessment of non-filers of returns If a registered taxable person does not file his return even after getting a notice, the proper officer will assess the tax liability to the best of his judgment using the available relevant material.

2. Assessment of unregistered persons This assessment is done when a taxable person fails to obtain registration even though he is liable to do so. The officer will assess the tax liability of such persons to the best of his judgement. The taxable person will receive a show cause notice and an opportunity of being heard.

Demand and Recovery

Demand and recovery provisions are applicable when a registered dealer has paid tax incorrectly or not paid tax at all. It is also applicable when an incorrect refund or ITC is claimed by the dealer.

The proper officer will issue a show cause notice along with a demand for payment of tax and penalty in case of fraud. Demands can arise in the following cases:

  • Unpaid or short paid tax or wrong refund
  • Tax collected but not deposited with the Central or a State Government
  • CGST/SGST paid when IGST was payable and vice versa.

If demand is not paid, the GST authority starts  recovery proceedings 

Advance Ruling

Advance Ruling under GST means seeking clarifications from GST authority on certain tax matters before starting the proposed activity. This helps to reduce costly litigation.

An advance ruling is a written decision given by the tax authority to an applicant on queries related to the supply of goods/services.

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All Articles

  1. Search, inspection and investigation proceedings do not call for tax demand by the officers, as per CBIC instruction no.1/2022
  2. A Scrutiny Module for online scrutiny of returns is not available. Thus, the CBIC has issued the following SOP for uniform selection of returns.
  3. DRC-20 is an application filed by the taxpayer for deferment of lump sum demand amount outstanding against him or payment of the same in instalments.
  4. GST is always levied on the transaction value of the goods. The margin scheme is mainly applicable to second-hand goods. Know more.
  5. Digital Signature Certificate is a secure way of acknowledging the taxpayer's identification when filing various returns and applications on the GST portal.
  6. A taxpayer should file a timely response to the queries raised by the tax officials to avoid interest and penalty. Read to know more.
  7. EVC and e-sign are in common practice. These methods enable the users to affix their signature digitally on forms filed on websites such as the GST Portal
  8. Importers can claim IGST and cess paid on their imports only after issuing the bill of entry (BoE). So, they must access bill of entry on GST portal for ITC
  9. DRC-07A and DRC-08A are orders by the tax officials on pre-GST demands. Taxpayers must view and take necessary actions within the time limit.
  10. Notices under Goods and Services Tax (GST) are communications sent by the GST authorities to the taxpayers. It is important to act within the timelimit
  12. With effect from 1st April 2021, it is mandatory to mention the HSN code and SAC of the supply in tax invoices and furnish the same in GSTR-1.
  13. A step-by-step guide for selecting the core business activity of a business on the GST portal. Also, find out how to change the core business activity.
  14. GSTR-3B autofill facility was introduced to auto-populate details into GSTR-3B from GSTR-1 and GSTR-2B from 4th September 2020. Know more about it
  15. This article covers the suspension of GST registration, including newly inserted CGST Rule 21A(2A) via notification 94/2020.
  16. This article explains the step-by-step process of how a taxpayer can add an additional place of business on the GST portal.
  17. SOP for TDS under GST issued by the CBIC elaborates various aspects about the tax deduction at source by government entities.
  18. SOP lays down a standard procedure that can be followed by GST officers for reporting all the taxpayers' technical problems on the GST portal before GRC.
  19. Advance Rulings for any transaction may be obtained by registered or unregistered persons under GST. Know the steps to file application and appeal.
  20. ITC-04 is filed for goods sent on job work and received back or sold from the job worker's place. Learn the steps of using offline tool to file ITC-04.
  21. Revision under GST can be applied by taxpayer when he is aggrieved by any order passed by the adjudicating authority. Read the article to know the process.
  22. Summary Assessment order can be withdrawn by the tax officer on an application by the taxpayer. Read the article to know the steps along with FAQs.
  23. Enforcement Proceedings under GST involves inspection, search, seizure, and arrest. Learn all about options available on the GST Portal for taking actions
  24. Compounding of Offence is a provision to avoid prosecution by paying off the GST dues. The article provides the complete step-by-step process on GST Portal.
  25. ITC matching can be done on GST portal. 乐兔电竞积分查询官方(乐兔电竞手游数据) GST provides value addition through smart reports and advanced reconciliation tool.
  26. Know all about merchant exports, including the procedure to be followed, conditions for availing the concessional rate and refund process.
  27. Know all the procedure to be followed for the cancellation of GST registration in case of death of sole proprietor including transfer of unutilized ITC.
  28. It is difficult to pay tax when tax payable comes out to be in decimals. Know about methods of rounding off tax, rounding off under GST etc.
  29. Know all about converting a proprietorship into partnership under GST. This article covers GST registration of partnership, ITC transfer etc.
  30. Central Board of Indirect Taxes and Customs (CBIC) launched SWIFT and e-SANCHIT for technology-oriented processing of the customs clearances and documents.
  31. PMT-09 filing is available on the GST portal. This article provides the steps to file PMT-09 on the GST portal to transfer amounts from one head to another.
  32. Under section 108 of CGST Act, the CBIC appointed GST Revisional Authority. This article covers who can approach, who has powers and time limit etc.
  33. Attachment of Bank Accounts and other properties can be done under GST laws while the proceedings are pending. Know the action to be taken as a taxpayer.
  34. Read all about the GST procedure prescribed for corporate taxpayers in the Corporate Insolvency Resolution Process- GST registration, GST returns & more
  35. GST scrutiny notice can be sent by the tax officer after verification of the GST returns filed by the taxpayer. 30 days time is given to respond. Learn more
  36. All about Know Your Supplier (KYS) Facility. The 39th GST council introduced a new facility called Know Your Supplier (KYS). This article covers everything about KYS.
  37. Credit Notes, and Debit Notes require amendments or revisions too. The article will help understand how to make amendments to a Credit note or Debit note and report them in GSTR-1.
  38. Payment of central excise & service tax arrears via new procedure on CBIC-GST portal now integrated with ICEGATE. Know more about the process.
  39. GSTR-9 filing on GST Portal can be done following this step-by-step guide, starting from the prerequisites to keep in mind till the download of filed GSTR-9
  40. DRC-03 is required to be filed while making payment of any additional tax liability. Learn through a step-by-step guide on how to pay and file GST Form DRC-03.
  41. GST Notices are of many types. Get a complete list! Reply to show cause notice on time, giving SCN reference no. in the show cause notice format.
  42. TDS and TCS credit received box/tile on GST portal login can be filed through the step-by-step guide. Check out the purpose, guide to file and due date
  43. Karnataka Value Added Tax Act ( KVAT ) audit is required to be filed in the Form VAT 240. Read to know more about its applicability, format & procedure.
  44. Starting 1st October 2018, every e-commerce operator has to collect TCS on all the net taxable supplies. Click here to know more on TCS under GST.
  45. 乐兔电竞积分查询官方(乐兔电竞手游数据) GST offers an Advanced Reconciliation Tool that comes packed with 5X faster reconciliation of data & intelligence to auto-identify, match entries & assure 100% ITC claim.
  46. GST Reconciliation and matching automated ensure sanity of the Input tax credit utilised by businesses as its monitored by the GST authorities regularly.
  47. GSTN has reopened migration window for taxpayers up to 31st August 2018, to complete procedure to obtain GSTIN via CBIC Notification 31 dated 6th Aug
  48. File ITC-03 online on GST portal within time. Know when to and how to file this through detailed steps for reversing ITC. Read this article to know more
  49. Exporters can now file Letter of Undertaking(LUT) online on GST portal before exporting Goods/ services without payment of IGST
  50. This article covers forms for Show Cause Notice to a Composition Dealer, reply to the notice and final order- CMP- 05 , CMP- 6 and CMP- 07
  51. How can exports be made issuing bond or LUT under GST? An LUT or a bond has to furnished by the exporter in the form GST RFD-11 for export without tax.
  52. Chartered Accountants will play a huge role now, what with GST being the talk of the town. We tell you how to get your A game on with this handy checklist!
  53. Updated: 26/4/2017. If a person cannot pay his dues under GST, then he can pay installments on approval. Find out other GST recovery provisions.
  54. Payment of GST in cases of death and dissolution does not stop with the taxpayer's death or closure of business. The heir is held liable by law. Learn more.
  55. GST Law has provisions for special cases like transfer of business, where the transferee and transferor are both held liable to pay unpaid GST. Learn more.
  56. What happens if you collect IGST instead of CGST & SGST? Click here to find out about the penalty in cases where the wrong type of GST is mistakenly paid.
  57. Demand under GST and recovery provisions will be initiated if there is a failure to pay the tax.
  58. Updated:11.4.2017 Like current indirect tax regime, provisions of Best Judgement Assessment under GST are also to keep a check on assesses. Click here to find out more.
  59. Updated: 11.4.2017-Assessment means determination of GST tax liability. Apart from self assessment all other assessments are by tax authorities. Click here.
  60. If the applicant aggrieved by the advance ruling he can appeal to the Appellate Authority for Advance Ruling under GST. This is new in GST.
  61. Being new, GST will require many clarifications. So advance ruling under GST becomes vital to reduce tax disputes and costly legal battles.
  62. The purpose of audit under GST is to assess compliance with GST. Read more to find out when you can be liable for audit by tax officers.