https://www.taxtmi.com/manuals?id=1790 Under GST, self-assessment is the norm: registered persons must assess and file returns. If value or rate cannot be determined, a taxpayer may seek provisional assessment by written application in prescribed form, execute bond and security, and obtain an order within ninety days; finalisation follows within six months (extendable). Discrepancies discovered on scrutiny or audit invite notices, explanations, and potential assessment actions; non filers and unregistered liable persons may be assessed on best judgment. Audits include compulsory accountant audits, departmental audits, and Commissioner directed special audits with defined timelines and reporting. en-us Mon, 07 Jan 2019 17:12:00 +0530 Wed, 09 Jan 2019 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1790 Under GST, self-assessment is the norm: registered persons must assess and file returns. If value or rate cannot be determined, a taxpayer may seek provisional assessment by written application in prescribed form, execute bond and security, and obtain an order within ninety days; finalisation follows within six months (extendable). Discrepancies discovered on scrutiny or audit invite notices, explanations, and potential assessment actions; non filers and unregistered liable persons may be assessed on best judgment. Audits include compulsory accountant audits, departmental audits, and Commissioner directed special audits with defined timelines and reporting. Manuals GST Mon, 07 Jan 2019 17:12:00 +0530 https://www.taxtmi.com/manuals?id=1790