Practical Guide to Assessment & Audit under GST (2nd Edition, 2026)
- Year of Publication: 2026
- Edition: 2nd
- ISBN: 978-93-47779-31-2
- No.of Pages: 489
Assessment and Audit are the most important topics of the day. The Second Edition has been revised with the latest case laws on the subject and changes in Act, Rules, etc. and the issue of latest Circulars and Instructions, including the issue of Scrutiny Guidelines for 2019-20 onwards. This book will be useful for Taxpayers, professionals, practitioners of GST, Departmental officers and academicians, as it covers all the facets of assessment and audit in GST. Taxpayers are facing scrutiny assessment and Departmental audit on a regular basis. The Department is widening the tax base and checking tax evasion with active use of digital forensic tools and use of data integration and artificial intelligence. CBIC is preparing for a roadmap to widen the tax base with stricter audits and scrutiny. The Government is also setting up five forensic digital labs to use technology in a more potent way to detect tax evasion by using online data.
The chapters are dedicated to individual types of assessment and audit wherein the provisions of CGST Act, 2017, CGST Rules, 2017, Forms, important Notifications, Circulars, Instructions, Press Releases issued by CGST authorities and propositions of important case laws are covered. The FAQs and important points in screen navigation on the GST portal are also covered. The book covers more than 275 case laws and their propositions, almost 150 new case laws from the 1 st Edition. I have also covered the important points from a Taxpayer’s perspective of the Goods and Services Tax Audit Manual (GSTAM) issued by the CBIC and some State Audit Manuals e.g. Gujarat, Karnataka, Himachal Pradesh, Jammu & Kashmir, etc. The All India Model GST Audit Manual, for both CGST and SGST officers, issued in 2024 has also been suitably covered in this book. I have tried to ensure that cases in GST are given priority in the book as they are relevant in the current context. The proposition of erstwhile laws e.g. Central Excise, Service Tax and State VATs and other tax laws e.g. Income Tax, Customs, etc. also hold good in the given situation.
Adv. (CA) Tarun Kr. Gupta (48 years) is an Advocate, Fellow Chartered Accountant (FCA), Fellow Company Secretary (FCS), PGDBM (MBA) with major in Business Management from Narsee Munjee (NMIMS SDL) and B.Com (Hons.) from St. Xavier’s College (Calcutta University). Tarun was adjudged All India 2nd Rank in the Foundation Examination of The Institute of Company Secretaries of India (ICSI) and was awarded the Sultan Chand Trust Scholarship for Intermediate Course of ICSI. Tarun was also awarded the General Proficiency (1st) Award in Classes XI and XII in his School.
Tarun has over 25 years of professional experience in the field of finance, financial management and taxation. He started his career with PricewaterhouseCoopers (PwC) in the Advisory practice and is presently practicing as an Advocate, specialising in Indirect Taxes. Tarun practices in various High Courts in India and Tribunals dealing in erstwhile matters and appears before the various Departmental authorities. He also intends to practice in the upcoming GST Appellate Tribunals. Tarun is a member of the Bar Library Club at High Court at Calcutta and is the Secretary of the GST Bar Association, GSTAT, Kolkata Bench. Tarun is also the Immediate Past President of Association of Corporate Advisers Executives (ACAE) (www.acaekolkata. org), a professional body in Kolkata having over 1700 members. Tarun was also acknowledged as a “Finfluencer” by the EIRC of The Institute of Chartered Accountants of India (ICAI). Tarun is a member of the GST Grievance Redressal Committee established by the CGST, Kolkata Zone, Government of India.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 2nd
- ISBN: 978-93-47779-31-2
- No.of Pages: 489
Assessment and Audit are the most important topics of the day. The Second Edition has been revised with the latest case laws on the subject and changes in Act, Rules, etc. and the issue of latest Circulars and Instructions, including the issue of Scrutiny Guidelines for 2019-20 onwards. This book will be useful for Taxpayers, professionals, practitioners of GST, Departmental officers and academicians, as it covers all the facets of assessment and audit in GST. Taxpayers are facing scrutiny assessment and Departmental audit on a regular basis. The Department is widening the tax base and checking tax evasion with active use of digital forensic tools and use of data integration and artificial intelligence. CBIC is preparing for a roadmap to widen the tax base with stricter audits and scrutiny. The Government is also setting up five forensic digital labs to use technology in a more potent way to detect tax evasion by using online data.
The chapters are dedicated to individual types of assessment and audit wherein the provisions of CGST Act, 2017, CGST Rules, 2017, Forms, important Notifications, Circulars, Instructions, Press Releases issued by CGST authorities and propositions of important case laws are covered. The FAQs and important points in screen navigation on the GST portal are also covered. The book covers more than 275 case laws and their propositions, almost 150 new case laws from the 1 st Edition. I have also covered the important points from a Taxpayer’s perspective of the Goods and Services Tax Audit Manual (GSTAM) issued by the CBIC and some State Audit Manuals e.g. Gujarat, Karnataka, Himachal Pradesh, Jammu & Kashmir, etc. The All India Model GST Audit Manual, for both CGST and SGST officers, issued in 2024 has also been suitably covered in this book. I have tried to ensure that cases in GST are given priority in the book as they are relevant in the current context. The proposition of erstwhile laws e.g. Central Excise, Service Tax and State VATs and other tax laws e.g. Income Tax, Customs, etc. also hold good in the given situation.
Adv. (CA) Tarun Kr. Gupta (48 years) is an Advocate, Fellow Chartered Accountant (FCA), Fellow Company Secretary (FCS), PGDBM (MBA) with major in Business Management from Narsee Munjee (NMIMS SDL) and B.Com (Hons.) from St. Xavier’s College (Calcutta University). Tarun was adjudged All India 2nd Rank in the Foundation Examination of The Institute of Company Secretaries of India (ICSI) and was awarded the Sultan Chand Trust Scholarship for Intermediate Course of ICSI. Tarun was also awarded the General Proficiency (1st) Award in Classes XI and XII in his School.
Tarun has over 25 years of professional experience in the field of finance, financial management and taxation. He started his career with PricewaterhouseCoopers (PwC) in the Advisory practice and is presently practicing as an Advocate, specialising in Indirect Taxes. Tarun practices in various High Courts in India and Tribunals dealing in erstwhile matters and appears before the various Departmental authorities. He also intends to practice in the upcoming GST Appellate Tribunals. Tarun is a member of the Bar Library Club at High Court at Calcutta and is the Secretary of the GST Bar Association, GSTAT, Kolkata Bench. Tarun is also the Immediate Past President of Association of Corporate Advisers Executives (ACAE) (www.acaekolkata. org), a professional body in Kolkata having over 1700 members. Tarun was also acknowledged as a “Finfluencer” by the EIRC of The Institute of Chartered Accountants of India (ICAI). Tarun is a member of the GST Grievance Redressal Committee established by the CGST, Kolkata Zone, Government of India.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
