Handling intricacies of Assessments, Audits and Investigations in GST

Types of assessments under GST

• Concept of Self-assessment
• Concept and provisions of Provisional Assessment
• Assessment of registered and compliant/Scrutiny of returns
• Assessment of non-filers of returns
• Assessment of unregistered -taxpayers
• Summary assessment in special cases

Audit

• Departmental Audit
• Special Audit

Investigations

• Various types of Investigations
  • Investigations at the premises of the taxpayer (Inspection, search seizure etc.)
  • Investigations during transit (Power to inspect the goods during movement)
  • Investigations in the office of the officer (Process of summoning and investigation)
  • Powers of GST officers to arrest and ancillary provisions

• What homework should a taxpayer do at the end of each financial year to be prepared to handle enquiries and investigations from the Department.
  • What are the powers of the officers and rights of the taxpayers during audits and investigations?
  • What all information can an officer seek from the taxpayers as per the provisions of the law.
  • What cautions should a taxpayer exercise while providing the information to the officers.
  • How to deal with questions of the officers during the enquiry proceedings.