INTRODUCTION

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..... spirit of the GST laws. 1.2 The standard norm in tax laws is to make the supplier responsible for tax assessment, because the supplier alone is aware of the details of his supply and all elements of value that are relevant for arriving at taxable value. This means that taxpayers are required to self-assess their tax liability and file their returns accordingly. 1.3 The provisions of the CGST Act .....

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..... non-filers of returns 13. Rule 100 Assessment in certain cases  1.4 Assessment under GST is a crucial process that helps to ensure that taxpayers are complying with the GST laws and regulations. The law has put onus of self-assessment on the taxpayers with a strong compliance verification mechanism in place to ensure that the tax liabilities are discharged appropriately and in time. The .....

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