Self-assessment under GST places primary tax determination on taxpayers while enabling statutory verification and targeted officer intervention. GST assessment is founded on a taxpayer-driven self-assessment system where the taxable person is primarily responsible for determining and discharging tax liability. Multiple assessment modes - self-assessment, provisional assessment, summary assessment, re assessment and best judgement assessment - operate within a framework that permits officer intervention in specified cases for scrutiny, notices to non filers, assessment of unregistered persons, audits, and powers of inspection, search and seizure, all while observing principles of natural justice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Self-assessment under GST places primary tax determination on taxpayers while enabling statutory verification and targeted officer intervention.
GST assessment is founded on a taxpayer-driven self-assessment system where the taxable person is primarily responsible for determining and discharging tax liability. Multiple assessment modes - self-assessment, provisional assessment, summary assessment, re assessment and best judgement assessment - operate within a framework that permits officer intervention in specified cases for scrutiny, notices to non filers, assessment of unregistered persons, audits, and powers of inspection, search and seizure, all while observing principles of natural justice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
