https://www.taxtmi.com/manuals?id=2649 Self-assessment under the CGST framework requires every registered person to determine tax payable from their accounts and file the periodical return; the burden of proof for the declared assessment rests on the taxpayer. Incorrect self-assessment can invoke statutory responses including provisional or summary assessment, scrutiny, audits, inspection, and various enforcement powers, and procedural safeguards such as opportunity to file objections have been emphasized in judicial commentary. en-us Wed, 03 May 2023 10:06:00 +0530 Thu, 04 May 2023 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2649 Self-assessment under the CGST framework requires every registered person to determine tax payable from their accounts and file the periodical return; the burden of proof for the declared assessment rests on the taxpayer. Incorrect self-assessment can invoke statutory responses including provisional or summary assessment, scrutiny, audits, inspection, and various enforcement powers, and procedural safeguards such as opportunity to file objections have been emphasized in judicial commentary. Manuals GST Wed, 03 May 2023 10:06:00 +0530 https://www.taxtmi.com/manuals?id=2649