assessment under gst

Where the tax authorities notice a discrepancy in the details during the scrutiny of returns, the registered person:

What is the time limit after which action under section 61 cannot be taken?

The proper officer can complete assessment under section 62 without issuing any notice to the registered taxable person before passing assessment order.

What is the time limit for issuing best judgement order under section 62?

Where the tax liability as per the final assessment is higher than tax paid at the time of filing of return u/s 39 the registered person shall ———–

Provisional assessment under the GST law is permitted to be:

On the grounds of sufficient reasons being provided by proper officer the time period for passing final assessment order can be extended by Joint/ Additional Commissioner for further period of not exceeding

On the grounds of sufficient reasons being provided by proper officer the time period for passing final assessment order can be extended by Commissioner for further period of ——–

The assessment order u/s 62 shall be deemed to be cancelled if:

A taxable person may apply for provisional assessment:

The provisional assessment sought by a taxable person can be used by:

The payment of tax on provisional basis may be allowed, if the taxable person:

What is the time period within which the final assessment order should be passed?

If final order is not passed within six months, time period specified in 60(1) may, on sufficient cause being shown and for reasons to be recorded in writing, be extended:

Whether any additional interest/penalty/prosecution will be leviable for non-payment of tax determined under provisional assessment?

What shall be interest payable to the taxable person if he is entitled to a refund consequent to the order for final assessment?

What will be the consequences when tax payable under final order passed under sub-section (3) is more than tax paid based on provisional assessment?

Whether all the returns submitted under Section 39 will be scrutinised?

Whether any time limit has been specified to issue notice for scrutiny?

In case no satisfactory explanation is furnished for the discrepancies within a period of thirty days of being informed by the proper officer or such further period as may be permitted proper officer may initiate appropriate action:

Is there any time limit specified to furnish the return after serving of assessment order?

What are the consequences, where a registered person fails to furnish the return required under Section 39 or Section 45, even after the service of a notice under Section 46?

What is the time limit for issuing order under section 62?

If the registered person furnishes a valid return within ……………of the service of the assessment order u/s 62 (1), the said assessment order shall be deemed to have been withdrawn.

Whether the registered person will get immunity from interest & late fee leviable if assessment order passed u/s 62(1) is withdrawn?

What is the consequence, where a taxable person fails to obtain registration even though liable to do so?

What are the pre requisites for proper officer to pass assessment order under Section 63

Whether proper officer can proceed Suo-moto in assessing the tax liability of a taxable person on possession of relevant evidence?

The order u/s 64 may be withdrawn: