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ASSESSMENTS &
APPEALS UNDER GST

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Some important facts…

Under GST, the term “assessment” means the determination of the tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and evaluation of best judgment. In this article, we take a detailed look at the different types of assessment under GST.

The different types of assessment under GST are as under:

  • Section 59 – Self assessment of taxes payable
  • Section 60 – Provisional assessment
  • Section 61 – Scrutiny of tax returns filed by registered taxable persons
  • Section 62 – Assessment of registered taxable person who have failed to file the tax returns
  • Section 63 – Assessment of unregistered persons
  • Section 64 – Summary assessment in certain special cases.

Section 59 – Self Assessment The taxable person is required to pay tax on the basis of self-assessment done by him. Section 60 – Provisional Assessment A provisional assessment carried out for a taxable person when the taxpayer is unable to determine the value of a good or a service or both or to determine the tax rate applicable therein.

Procedure for Provisional Assessment

Step 1: The tax payer should submit a written request for provisional assessment to the concerned GST Officer.

Step 2: The GST officer reviewing the application will pass an order not later than ninety days from the date of receipt of the request, which will allow the tax to be paid on a temporary basis or at the rate of GST or such value. He clarified.

Step 3: The taxpayer who pays on a provisional basis must provide a bond with security, promising to differentiate between the provisional assessed tax and the final assessment tax.

Step 4: The GST Officer will pass a final assessment within a period of not more than six months from the date of communication of the provisional payment order.

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Section 61 – Scrutiny Assessment

  • GST officials can verify the accuracy of the return by checking the GST return and the relevant information provided by the registered person. This is called scrutiny. If the officer notices any discrepancies, he / she will inform the person who registered it and ask for an explanation. Based on the explanation received from the registered person, the officers can take the following action:
  • If the explanation given by the Provider is satisfactory, the officials will inform the person who registered it and will not take any further action in this regard.
  • If the explanation given is unsatisfactory or the registered person fails to take corrective action after acknowledging the discrepancies, the appropriate officer will initiate appropriate action such as conducting an audit of the registered person, conducting a special audit, inspecting the registered business premises and investigating. Individual, or need, initiate recovery conditions.

Section 62 – Failure to File GST Return – Best Judgement Assessment

In case the registered person fails to pay the required Return, the GST officer will conduct an assessment even after the notice service under section 46. In such cases, the GST officer will issue an assessment order within five years, taking into account all the relevant items available or collected, in the best way to assess the tax liability of the taxpayer. Date of payment of annual return for the financial year to which the tax not paid relates. Upon receipt of the assessment order, if the registered person submits a return within 30 days from the date of issuance of the assessment order, in such cases, the assessment order will be deemed to have been withdrawn. However, the registered person is liable to pay interest under section 50 (1) and / or late payment under section 47.

Section 63 – Assessment of Unregistered Person – Best Judgement

If the taxpayer fails to obtain GST registration or is liable to pay tax even if the registration is revoked under section 29 (2), the GST officer may proceed to assess the tax liability of the taxable person within five years from the date specified under section 44 to issue the annual return for the financial year in which the tax is not paid. The proper officer can assess the tax liability of such person considering all the relevant items collected by him within 5 years from the date of filing the annual return in the non-taxable financial year. Is connected.

Section 64 – Summary Assessment

Based on the evidence of an individual’s tax liability, a GST officer can protect the interest of the income and assess an individual’s tax liability and issue an assessment order if there are sufficient grounds to believe that there is such a delay. Doing so may adversely affect income interest. In order to undertake an assessment under Section 64, the Additional Officer must obtain the prior approval of the Additional Commissioner or the Joint Commissioner. Such an assessment is called a summary assessment.