GST audit or assessment by department

[Ramanathan Seshan]

Dear Experts,

I hope this message finds you well.

I am looking for assistance in understanding the audit and assessment process flow up to the stage of filing an appeal in SC. Specifically, I would like to clarify the following points:

1. The overall process flow of the audit and assessment.
2. Key timelines involved in each stage.
3. Relevant rules and sections that govern these procedures.
4. The specific Form numbers in which notices/replies/acceptance/rejection/demand raised/demand paid are issued.

Your expertise in this matter would be greatly appreciated, as I aim to have a clearer understanding of these aspects.

Thank you in advance for your help!

Best regards,

S Ram

[YAGAY andSUN]

https://gstcouncil.gov.in/sites/default/files/2024-03/model-all-india-gst-audit-manual_final.pdf

[Ramanathan Seshan]

Dear sir,

Thanks sir. Can you please provide the similar manual for scrutiny assessment under GST ?

Regards,

S Ram

AI Summary

GST audit process: seeking comprehensive flow, timelines, governing provisions and prescribed forms for escalation and scrutiny assessment guidance. The enquiry requests a comprehensive explanation of the GST audit and assessment process, emphasizing the sequence from audit initiation through assessment and escalation to appeal, the statutory rules and timelines at each stage, and the specific forms used for notices, replies, acceptance/rejection, demand issuance and payment; a respondent supplied a link to the Model All India GST Audit Manual, and the enquirer asked for a similar manual for scrutiny assessment under GST.