Self-assessment eligibility expanded: eligible dealers may be assessed on returns without prior enquiry under a summary assessment scheme. Notification permits eligible registered dealers to be assessed on the basis of their returns without prior enquiry under a summary assessment scheme; eligibility is tied to gross turnover below a specified threshold or dealing in tax-exempt or export sales, subject to filing Form ST-11A with prescribed enclosures and to exclusions for dealers with adverse material, newly registered dealers, closing businesses, businesses involving previously convicted persons, or those defaulting on interest for late returns.
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 eligibility expanded: eligible dealers may be assessed on returns without prior enquiry under a summary assessment scheme.
Notification permits eligible registered dealers to be assessed on the basis of their returns without prior enquiry under a summary assessment scheme; eligibility is tied to gross turnover below a specified threshold or dealing in tax-exempt or export sales, subject to filing Form ST-11A with prescribed enclosures and to exclusions for dealers with adverse material, newly registered dealers, closing businesses, businesses involving previously convicted persons, or those defaulting on interest for late returns.
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