Practically How to handle GST Notices on Assessment, Scrutiny, ITC and File First Appeal

Day-1 – Issues with Notices

• Validity of Notice wrt. Monetary Limits
• Validity of Notice wrt. Time Limits
• Validity of Notice wrt. Jurisdiction
• Essential Structure for Notice

Assessment Issues

• Scheme of Self-Assessment
• Provisional Assessment
• Assessment Non-Filers
• Assessment of Unregistered Persons
• Summary Assessment

Day-2 – Notices on ITC

• Notices for Fake Invoices
• Notices for ITC-related issues
• Subsequent Notice on similar issues
• Scrutiny issues related to ITC mismatch and credit from Ineligible Dealers whose registration is cancelled from back date
• What are the disciplines to be followed for Bank and Other Assets attachment by the Department.

1. Freezing of Bank Accounts
2. Freezing of Electronic Credit Ledger

Day-3

• Who can File the First Appeal i.e. Aggrieved Person and what kind of Orders?
• Can a GST Registration Order be challenged in the First Appeal instead of Revocation? Sec. 30 vs Sec. 107
• What are the deadlines to file appeal?
• Discussion on Condonation of Delay wrt Limitations Act
• How much of a pre-deposit has to be made?
• Can pre-deposit be made through ITC Ledger?
• How to challenge Assessment Order passed within a short period from issue of Show Cause Notices and without granting sufficient opportunity to raise the objection?
• Amnesty Scheme for Appeal:

1. How to file Appeal in new Amnesty Scheme?
2. Can I file appeal against Order U/s 129 in Amnesty?
3. What is Pre-deposit for Amnesty Appeal?
4. Last date to avail benefit of Amnesty?

Files to be shared with participants:

• Letter Template for Unfreezing of Bank Account
• Letter Template for Replying to Fake Invoice allegations
• Letter Template for many other issues.