Types of GST Assessments

1. Self-Assessment
2. Provisional Assessment
3. Scrutiny Assessment
4. Best Judgment Assessment
5. Assessment in Case of Escape Assessment

Self-Assessment

1. Taxpayer self-assesses tax liability.
2. Files returns (GSTR-3B, GSTR-1, GSTR-9).
3. Pays tax voluntarily.

Provisional Assessment

1. Taxpayer requests provisional assessment.
2. GST officer issues provisional assessment order.
3. Final assessment after verification.

Scrutiny Assessment

1. GST officer scrutinizes returns.
2. Issues notice seeking clarification.
3. Taxpayer responds with clarification.

Best Judgment Assessment

1. Taxpayer fails to file returns.
2. GST officer assesses tax liability based on available information.

Assessment in Case of Escape Assessment

1. Taxpayer omits or under-reports supplies.
2. GST officer issues notice.
3. Taxpayer responds.

GST Assessment Procedures

1. Notice issuance.
2. Taxpayer response.
3. Verification.
4. Assessment order.
5. Appeal.

Documents Required

1. GST returns.
2. Invoices.
3. Bank statements.
4. Ledger accounts.

Time Limit for Assessment

1. Self-Assessment: Within due date.
2. Provisional Assessment: Within 6 months.
3. Scrutiny Assessment: Within 6 months.

Consequences of Non-Compliance

1. Penalty.
2. Interest.
3. Prosecution.

References

1. GST Act, 2017.
2. GST Rules, 2017.
3. CBIC notifications.

Additional Resources

1. GST portal (gst.gov.in).
2. CBIC website (cbic.gov.in).
3. GST assessment guidelines.