Different types of GST assessment are as follows:-
- Self assessment - This is the primary form of assessment under GST.
Taxpayers calculate their GST liabilities and file returns on their own. The
tax authorities generally trust the taxpayer's calculations unless
discrepancies are found during a review.
- Provisional assessment - This types of assessment is for situation
where
the tax payer is ensure about the value or rate of tax applicable to the
goods or services supplied. In such cases, the taxpayer can request a
provisional assessment from the tax authorities, who will determine a
provisional tax rate. The taxpayer must pay the provisional tax and, once
the final assessment is done, difference is adjusted.
- Scrutiny assessment - Tax authorities examine the returns filed by
the tax
payers to check the inconsistencies, errors, or any other discrepancies.
Authorities may seek any additional information from the tax payers and
taxpayer provide them explanation for any issues found.
- Summary assessment - This assessment can be initiated by tax
authorities
if they believe there is a risk to the interest of the revenue. It allows
the authorities to assess the tax payer's liability quickly without
providing the tax payer prior notice or opportunity to respond.
- Special assessment - Tax authorities believe a tax payer's liability
needs
to be assessed urgently, then special assessment may be conducted.
- Audit assessment - Tax authorities conduct an audit assessment of the
tax
payer's record, return, and other documents to verify the correctness of the
taxes paid and compliance with GST laws.
If any discrepancies are found during the assessment process, the tax authorities
may issue a notice to the tax payers for payment of the outstanding tax,
interest and penalty. Taxpayer have right to respond to the notice , provide
explanation, and appeal against the assessment if they believe it is incorrect.
GST APPEAL
When a taxpayer disagrees with an assessment or decision under the GST regime,
they can file an appeal.
Hierarchy
- 1st appeal with appellate authority
- 2nd appeal with appellate tribunal
- 3rd appeal with High court
- 4th appeal with Supreme court
- a) Appeal to appellate authority - Applicant file appeal
before
Appellate Authority within 3 month from the date of communication of
the disputed order. If Appellate Authority satisfied with sufficient
cause may provide further 1 month.
- b) Appeal to appellate tribunal - If taxpayer not satisfied
with the
decision of appellate authority then they file appeal to Appellate
tribunal within 3 month of the decision.
- c) Appeal to High court - Appeals against the appellate
tribunal can
be made to the High court on substantial questions of law.
- d) Appeal to Supreme court - Appeals against the high court
decision
can be made to the Supreme court within 90 days of the High court
decision.
Filing process - Appeals made in prescribed forms along with the fees.
Payment of pre-deposit - Before filing an appeal , the tax payer may need
to
pay
a pre-deposit, typically a % of the disputed tax amount.
Legal representation - Legal representative or tax consultant to assist
with
the
appeal process.
The appeal process can be complex and may requireprofessional assistance. Its
important to refer to the specific GST laws and regulations in your jurisdiction
for further guidance on the appeal process.
