Part I -- Returns under GST |
1
| >> |
| CHAPTER 1 : Filing of Returns Under GST |
2
| >> |
| CHAPTER 2 : Furnishing Details of Outward Supply |
44
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| CHAPTER 3 : Filing of Annual Return Under GST |
58
| >> |
Part II -- Handling Scrutiny Proceedings |
72
| >> |
| CHAPTER 4 : Scrutiny of Returns -- General Provisions |
73
| >> |
| CHAPTER 5 : Parameters for Selection of Returns for Scrutiny |
89
| >> |
Part III -- Handling Departmental Audit |
212
| >> |
| CHAPTER 6 : Handling Departmental Audit |
213
| >> |
| CHAPTER 7 : Audit Procedure and Compliances |
223
| >> |
| CHAPTER 8 : Proceeding Under Section 73 and 74 |
235
| >> |
| CHAPTER 9 : General Provisions Relating to Determination of Tax |
280
| >> |
Part IV -- Handling Assessment Proceedings |
287
| >> |
| CHAPTER 10 : Self-Assessment |
288
| >> |
| CHAPTER 11 : Applying for Provisional Assessment |
291
| >> |
| CHAPTER 12 : Handling Best-Judgment Assessment |
317
| >> |
| CHAPTER 13 : Handling Assessment of Unregistered Persons |
330
| >> |
| CHAPTER 14 : Handling Summary Assessment |
336
| >> |
| CHAPTER 15 : Filing Application for Rectification of Mistake |
344
| >> |
| CHAPTER 16 : Handlng Provisional Attachment |
354
| >> |
| CHAPTER 17 : Filing Reply for Proceedings Initiated for Remanded Cases |
368
| >> |
Part V -- Handling Recovery and Penalty Proceeding |
378
| >> |
| CHAPTER 18 : Filing Reply to General Penalty Proceeding |
379
| >> |
| CHAPTER 19 : Handling Recovery Proceedings |
386
| >> |
Part VI -- Handling Appellate Proceeding |
417
| >> |
| CHAPTER 20 : Filing Appeal to Appellate Authority |
418
| >> |
| CHAPTER 21 : Filing Appeal to Appellate Tribunal |
450
| >> |
| CHAPTER 22 : Filing Appeal to High Court and Supreme Court |
457
| >> |
Part VII -- Draft Replies to GST Notices |
461
| >> |
| CHAPTER 23 : Draft Replies to GST Notices |
462
| >> |