SCRUTINY
A GST officer will thoroughly check the GST return of a particular taxpayer based on certain risk parameters, to verify its correctness. If he finds any errors, he will issue a scrutiny notice to the registered taxpayer demanding an explanation.
APPEAL
Any appeal under any law is an application to a higher court for a reversal of the decision of a lower court. Appeals arise when there are any legal disputes.
- Appeal Against First Appellate Authority
- Appellate Tribunal
- High Court
ASSESSMENT
Assessment means determination of tax liability under GST law. Below are the various types of assessment under GST.
- Self Assessment
- Scrutiny Assessment
- Provisional Assessment
- Best judgment assessment
- Assessment of non-filers of returns
- Assessment of unregistered persons