GST Assessment Services in Dwarka, New Delhi

GST assessment is the process by which tax authorities verify the correctness of GST returns, tax payments, input tax credits, and compliance with the GST law. Many businesses receive notices due to mismatches, delayed filings, or incorrect disclosures, often without fully understanding the implications.

At Vivek Tiwari & Company (Tiwariv), based in Dwarka Sector 23B, New Delhi, we advise and assist clients at every stage of the GST assessment process, ensuring clarity, proper representation, and timely compliance.

Understanding GST Assessment

GST assessment is not always adversarial. It is a statutory mechanism for determining tax liability under the Central Goods and Services Tax Act, 2017, and the corresponding State GST laws. Assessments may arise from system-based scrutiny, departmental verification, or third-party information. Improper handling at this stage often leads to demand orders, penalties, or prolonged litigation.

Types of Assessment in GST

Under the GST law, different types of assessment in GST are prescribed:

Self-Assessment

Every registered person assesses tax liability while filing returns under section 59.

Provisional Assessment

Applicable when tax liability cannot be determined and is governed by section 60.

Scrutiny of Returns

Department examines returns for discrepancies under section 61.

Best Judgment Assessment

Issued when returns are not filed, or registration is cancelled. Covered under sections 62 and 63.

Summary Assessment

Used in exceptional cases to protect revenue. Covered under section 64.

Each category has a separate GST assessment procedure, timelines, and legal consequences.

Why GST Assessment Requires Professional Handling

In practical cases handled at our Dwarka office, most GST assessments arise due to:

Mismatch between GSTR-1 and GSTR-3B

ITC discrepancies linked with GSTR-2B

Non-response to scrutiny notices

Incorrect classification or rate application

Even a minor procedural lapse can turn a simple verification into a tax demand with interest and penalties. Professional assistance ensures that replies are legally valid, supported by records, and filed within prescribed timelines.

Applicable Laws & Compliance Framework

GST assessments are governed primarily by:

CGST Act, 2017: Section 59 to 64 â€“ Assessment provisions
CGST Rules, 2017: Rules related to notices, replies, and orders
Departmental notices: Issued through the GST portal

Orders passed during assessment directly impact future audits, appeals, and refund eligibility.

Documents & Information Required

During a GST assessment, authorities may seek:

GST registration details
Filed returns (GSTR-1, GSTR-3B, GSTR-9)
Purchase and sales invoices
Input tax credit records
Bank statements and reconciliations
Replies to GST notices with annexures

We review documents before submission to avoid contradictions or incomplete disclosures.

Common Issues, Notices & Risks

Based on real assessment cases, common risks include:

Ignoring online notices on the GST portal

Submitting incorrect or partial replies

Missing statutory deadlines

Not maintaining reconciliation statements

Such lapses may result in tax demand orders, interest liability, and penalties. Timely professional intervention often reduces or resolves disputes at the assessment stage itself.

Why Choose Vivek Tiwari & Company, Dwarka, Delhi

Located at Dwarka Sector 23B, New Delhi

Experience in handling GST scrutiny and assessments

Clear explanation of legal position and options

Structured reply drafting and portal handling

End-to-end support from notice to closure

Clients rely on us for clarity, compliance discipline, and practical guidance.

FAQs on GST Assessment

It is a process for verifying tax liability and compliance under the GST law.

Mismatch in returns, ITC issues, non-filing, or departmental scrutiny.

Yes, if discrepancies are confirmed and not adequately explained.

Most replies are online, but hearings may be scheduled in some cases.

Yes, through rectification or appeal under prescribed provisions.

Depends on the nature of the assessment and response timelines.

Consult for GST Assessment Services in Dwarka

If you are unsure about GST assessment requirements, facing notices, or want to ensure compliance, consult Vivek Tiwari & Company (Tiwariv) at our Dwarka Sector 23B office.

We provide practical guidance and structured support to help businesses manage GST audits confidently and lawfully.

Call Now: +91-88000 22202

Location: Dwarka Sector 23B, Delhi

GST Assessment & Appeal Filing