How to Handle GST Litigation, Assessment, Scrutiny, Audit & Appeal
- Year of Publication: 2022
- ISBN: 788195819690
50 Most Burning issues in GST-Litigation; Referencer of section, Rules, Notifications, Circulars, Orders relating to GST Assessment, Scrutiny, Audit & Appeal; Case Laws relating to GST Litigation handling; GST Forms relating to Litigation handling; New Process to file returns in GSTR 3B as per Circular 170 explained in detail u/s 59; Discussion on SOP on Scrutiny of Returns and GST Audit Manual by CBIC under respective Sections; Discussion on Recent Instructions on GST-Summons, Arrest and Bail.
The Gujarat High Court while hearing a case on 11th February,2022 related to the GST System remarked that is easier for us to reach the moon than to understand the Intricacies ana policies of GST. It was also thought that the first 2-3 years would be a so to say "honey moon period” for GST tax-payers, but it is not turning out to be so. The assessments, scrutiny or audits for those periods which are conducted now do not provide any relaxation based on the fact that the law was a new one or that it was difficult for taxpayers to implement. Hence it has become pertinent to understand the provisions relating to GST litigation, to effectively handle the same. Furthermore, there are co-erosive provisions like Summons, Investigations, Search, Seizure and even arrests which are invoked frequently by the GST Department and which have to be handled with care. It thus becomes imperative to understand the actions, Rules, Forms and even Case Laws relating to the various provisions relating to GST Assessments, Audits,
Rulings, Appeals and Scrutiny. We come out with this Publication on GST Litigation which we feel should assist Tax Professionals tremendously while handling GST Assessments, Audits, Rulings, Appeals and Scrutiny. The provisions are covered in this book along with our Commentary. We have also included among others, the analysis and Text of GST Audit Manual (GSTAM) Issued by The CBIC and the SOP in scrutiny of returns. It is important to go through these to handle GST Departmental Audits and Scrutiny effectively.
Two Instructions have been issued by The GST Investigation Wing on 17th August 2022- One on guidelines regarding Summons and other on arrests. The issuance of these guidelines with CAVEATS like non-compliance by field officers would be viewed 'seriously, depict that the CBIC for once is watching the avoidable co-ersive actions taken by field formations. It is important for taxpayers and tax practitioners to go through these guidelines so as to understand the rights and duties of taxpayers adequately. As this book goes for publication we have included these also herein. Perhaps the most important part of the book would be the 50 Burning issues which we have faced. These discussion on these issues cut across sectors and provide our views taken in the very many cases handled by us across the Country in GST.
Vivek Jalan is a Chartered Accountant & a qualified L.LM & LL.B. He is the Founder & Partner of Tax Connect Advisory Services LLP. He is the member of The Confederation of Indian Industries (CII)- Economic Affairs & Taxation Committee. He is the Member of The Consultative Committee of The Commissioner of SGST. He is also The Member of The regional Advisory Committee of The Chief Commissioner of CGST. He is the Co Chairman of The Taxation Committee of The Bengal Chamber of Commerce and Industry. He is a regular Columnist and guest expert in Economic Times, Times of India, Dalal Street Journal, Money Control, Live mint, CNBC, Hindustan Times, Zee Business, Financial Express, other dailies and business magazines like Business Today, etc. He is also a guest expert on Taxation matters in All India Radio and other media platforms. He is the Editor of Weekly Bulletin TAX CONNECT, a publication on Indirect Taxes and Direct Taxes which reaches more than 70000 professionals. He is also a visiting faculty for Taxes in The Confederation of Indian Industries (CII), The Institute Of Chartered Accountants of India, Institute of Cost Accountants of India, Indian Institute of Foreign Trade, The Bengal Chamber of Commerce and Industry, The Indian Chamber of Commerce and other Business Forums. He has also delivered Lectures at various Government Taxation Forums including the CGST & SGST Departments across the country.
Mr. Ghosh has rich experience of working for 35 years in laxation, Project Management, Finance, Accounts, Audit, and Commercial Insurance, Contract management, Legal & Corporate Affairs, Corporate management and administration. Last 2 years of this long work experience was with a large Multi-national group, World Leaders in EPC project management for Steel industry. He held the position of "CFO", "Executive Director - inance, Legal and Corporate Affairs and Joint Managing Director at various stages of his tong association with the Company. Mr. Ghosh is an active participant in various “Chamber of Commerce” activities and is serving as member of different sub-Committees of the chambers. He is presently the Partner of Affair Management Consulting LLP.
B.C.Publications is the publishing arm of Book Corporation, a leading law book selling and publishing concern, more than 50 years old and serving the professional fraternity in India. Late Sri Kishan Gopal Maheshwari is the mastermind behind the set up of this publishing house. He believed - “Book is Knowledge, Knowledge is Power and a Book is Power House” for all the professionals. BC Publications publishes diverse range of publications in the area of taxation, company law, civil laws, industrial and labour law, etc. The publishing house is famous for giving opportunities to new and aspiring authors and provide them the opportunity to showcase their work to the professional community at large.
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2022
- ISBN: 788195819690
50 Most Burning issues in GST-Litigation; Referencer of section, Rules, Notifications, Circulars, Orders relating to GST Assessment, Scrutiny, Audit & Appeal; Case Laws relating to GST Litigation handling; GST Forms relating to Litigation handling; New Process to file returns in GSTR 3B as per Circular 170 explained in detail u/s 59; Discussion on SOP on Scrutiny of Returns and GST Audit Manual by CBIC under respective Sections; Discussion on Recent Instructions on GST-Summons, Arrest and Bail.
The Gujarat High Court while hearing a case on 11th February,2022 related to the GST System remarked that is easier for us to reach the moon than to understand the Intricacies ana policies of GST. It was also thought that the first 2-3 years would be a so to say "honey moon period” for GST tax-payers, but it is not turning out to be so. The assessments, scrutiny or audits for those periods which are conducted now do not provide any relaxation based on the fact that the law was a new one or that it was difficult for taxpayers to implement. Hence it has become pertinent to understand the provisions relating to GST litigation, to effectively handle the same. Furthermore, there are co-erosive provisions like Summons, Investigations, Search, Seizure and even arrests which are invoked frequently by the GST Department and which have to be handled with care. It thus becomes imperative to understand the actions, Rules, Forms and even Case Laws relating to the various provisions relating to GST Assessments, Audits,
Rulings, Appeals and Scrutiny. We come out with this Publication on GST Litigation which we feel should assist Tax Professionals tremendously while handling GST Assessments, Audits, Rulings, Appeals and Scrutiny. The provisions are covered in this book along with our Commentary. We have also included among others, the analysis and Text of GST Audit Manual (GSTAM) Issued by The CBIC and the SOP in scrutiny of returns. It is important to go through these to handle GST Departmental Audits and Scrutiny effectively.
Two Instructions have been issued by The GST Investigation Wing on 17th August 2022- One on guidelines regarding Summons and other on arrests. The issuance of these guidelines with CAVEATS like non-compliance by field officers would be viewed 'seriously, depict that the CBIC for once is watching the avoidable co-ersive actions taken by field formations. It is important for taxpayers and tax practitioners to go through these guidelines so as to understand the rights and duties of taxpayers adequately. As this book goes for publication we have included these also herein. Perhaps the most important part of the book would be the 50 Burning issues which we have faced. These discussion on these issues cut across sectors and provide our views taken in the very many cases handled by us across the Country in GST.
Vivek Jalan is a Chartered Accountant & a qualified L.LM & LL.B. He is the Founder & Partner of Tax Connect Advisory Services LLP. He is the member of The Confederation of Indian Industries (CII)- Economic Affairs & Taxation Committee. He is the Member of The Consultative Committee of The Commissioner of SGST. He is also The Member of The regional Advisory Committee of The Chief Commissioner of CGST. He is the Co Chairman of The Taxation Committee of The Bengal Chamber of Commerce and Industry. He is a regular Columnist and guest expert in Economic Times, Times of India, Dalal Street Journal, Money Control, Live mint, CNBC, Hindustan Times, Zee Business, Financial Express, other dailies and business magazines like Business Today, etc. He is also a guest expert on Taxation matters in All India Radio and other media platforms. He is the Editor of Weekly Bulletin TAX CONNECT, a publication on Indirect Taxes and Direct Taxes which reaches more than 70000 professionals. He is also a visiting faculty for Taxes in The Confederation of Indian Industries (CII), The Institute Of Chartered Accountants of India, Institute of Cost Accountants of India, Indian Institute of Foreign Trade, The Bengal Chamber of Commerce and Industry, The Indian Chamber of Commerce and other Business Forums. He has also delivered Lectures at various Government Taxation Forums including the CGST & SGST Departments across the country.
Mr. Ghosh has rich experience of working for 35 years in laxation, Project Management, Finance, Accounts, Audit, and Commercial Insurance, Contract management, Legal & Corporate Affairs, Corporate management and administration. Last 2 years of this long work experience was with a large Multi-national group, World Leaders in EPC project management for Steel industry. He held the position of "CFO", "Executive Director - inance, Legal and Corporate Affairs and Joint Managing Director at various stages of his tong association with the Company. Mr. Ghosh is an active participant in various “Chamber of Commerce” activities and is serving as member of different sub-Committees of the chambers. He is presently the Partner of Affair Management Consulting LLP.
B.C.Publications is the publishing arm of Book Corporation, a leading law book selling and publishing concern, more than 50 years old and serving the professional fraternity in India. Late Sri Kishan Gopal Maheshwari is the mastermind behind the set up of this publishing house. He believed - “Book is Knowledge, Knowledge is Power and a Book is Power House” for all the professionals. BC Publications publishes diverse range of publications in the area of taxation, company law, civil laws, industrial and labour law, etc. The publishing house is famous for giving opportunities to new and aspiring authors and provide them the opportunity to showcase their work to the professional community at large.
