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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 13 = Assessment and Audit Chapters List This

Assessment and Audit - FAQ on GST (2nd Edition) dated 31.3.2017

Chapter: 13
Assessment and Audit
Question 1	:	Who is the person responsible to make assessment of taxes payable under the Act?
Question 2	:	When can a taxable person pay tax on a provisional basis?
Question 3	:	What is the latest time by which final assessment is required to be made?
Question 4	:	Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest?
Question 5	:	What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT?
Question 6	:	If a taxable person fails to file the return required under law (under section 39 (monthly/quarterly), or 45 (final return), what legal recourse is available to the tax officer?
Question 7	:	Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?
Question 8	:	What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?
Question 9	:	What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration?
Question 10	:	Under what circumstances can a tax officer initiate Summary Assessment?
Question 11	:	Other than appellate remedy, is there any other recourse available to the taxpayer against a summary assessment order?
Question 12	:	Is summary assessment order to be necessarily passed against the taxable person?
Question 13	:	Who can conduct audit of taxpayers?
Question 14	:	Whether any prior intimation is required before conducting the audit?
Question 15	:	What is the period within which the audit is to be completed?
Question 16	:	What is meant by commencement of audit?
Question 17	:	What are the obligations of the taxable person when he receives the notice of audit?
Question 18	:	What would be the action by the proper officer upon conclusion of the audit?
Question 19	:	Under what circumstances can a special audit be instituted?
Question 20	:	Who can serve the notice of communication for special audit?
Question 21	:	Who will do the special audit?
Question 22	:	What is the time limit to submit the audit report?
Question 23	:	Who will bear the cost of special audit?
Question 24	:	What action the tax authorities may take after the special audit?

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