GST Assessments

GST Assessment – Key Highlights

• GST assessment refers to the process of determining a taxpayer’s GST liability by the tax authorities or the taxpayer themselves.

• Types of GST assessments include:

  • Self-Assessment – Done by the taxpayer through regular GST return filings.

  • Provisional Assessment – Allowed when the taxpayer is unable to determine value or tax rate and seeks approval from the department.

  • Scrutiny Assessment – Conducted by GST officers to examine the accuracy of filed returns and payments.

  • Best Judgment Assessment – Done by the department when a taxpayer fails to file returns or provides incomplete information.

  • Summary Assessment – Initiated by the department in special cases to protect revenue interest.

• Aims to ensure correct tax reporting, classification, and payment of GST.

• May involve examination of returns, books of accounts, invoices, and reconciliations.

• Notices or queries may be issued if discrepancies are found between return filings and actual data.

• Taxpayers are given an opportunity to respond, clarify, or appeal against the assessment order.

• Timely response and correction help avoid penalties, interest, or legal action.

• Professional support is recommended to handle complex assessments, especially involving audits or multi-state operations.

• Ensures compliance, transparency, and smooth functioning under the GST regime.