GST - Audit, assessment and litigation

This module provides a comprehensive understanding of assessments and audits under GST, including self-assessment, provisional assessment, scrutiny of returns, best judgment assessment, summary assessment, and the standard operating procedure for scrutiny of GST returns. Additionally, learners will explore legal provisions and frameworks governing assessments, the role of a GST professional, and the nuances of audit under GST law.

Participants will delve into the intricacies of demands, appeals, and penalties under GST, gaining insights into the legal provisions, appeal mechanisms, pre-deposit requirements, extension of time limits, and amendments in demand and appeal provisions. Furthermore, they will explore key highlights, differences vis-à-vis earlier regimes, detention, seizure, confiscation of goods, and real-world application through a hands-on project.

This module sheds light on anti-profiteering provisions in GST, encompassing legal provisions, case laws, and real-world scenarios. Learners will gain a comprehensive understanding of the objectives, role, constituents, and practical challenges in the implementation of anti-profiteering provisions, thereby enhancing their knowledge of GST compliance and regulations.