Tax Publishers Handing GST Show Cause Notices and Adjudication Proceedings by Satyadev Purohit Edition 2024

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Tax Publishers Handing GST Show Cause Notices and Adjudication Proceedings by Satyadev Purohit Edition 2024

Tax Publishers Handing GST Show Cause Notices and Adjudication Proceedings by Satyadev Purohit Edition 2024

Encouraged with the overwhelming response to the first edition of my book ‘Handling GST Show Cause Notices and Adjudication Proceedings’, I feel happy to present an updated and enlarged edition of the above book for our esteemed readers.

It has passed more than six years since the coming into force of the Goods and Services Tax regime. Now the GST department has started issuing notices in Form ASMT-10 and in Form DRC-01A demanding tax, interest and penalty on account of various violation of the statutory obligations. The Central Government has extended the limitation period for passing of orders under sub-section (9) of section 73 of the CGST Act for the financial years 2017-18, 2018-19 and 2019-20 up to 31-12-2023, 31-03-2024 and 30-6-2024, respectively. Consequently, the limitation period of issuance of show cause notices under sub-section (2) of section 73 also stands extended.

Under the GST law, almost all the scrutiny and adjudication proceedings are being performed electronically. Notices and intimations are being issued electronically which can be accessed by login into the GST portal. The taxpayers are also required to file replies to the said notices, electronically.

As against the erstwhile system of scrutiny and assessment, under the GST regime, taxpayers are required to strictly adhere to the timelines provided under the Central Goods and Services Tax Act, 2017 as well as the Central Goods and Services Tax Rules, 2017. Missing the timeline may lead to adverse consequences in the form of rejection of application of registration, rejection of application for amendment in registration certificate, suspension and cancellation of registration, passing of ex-parte order demanding tax, interest and penalty, rejection of refund claim, rejection of appeal on the ground of limitation, etc.

For example, the reply to clarification issued by the department before grant of registration or amendment in the registration certificate is required to be filed within seven days, the application for revocation of cancellation of registration is required to be furnished within 90 days (30 days before the Proper officer, 60 days before the Assistant Commissioner or Deputy Commissioner and 90 days before the Commissioner) and the appeal to the appellate authority is required to be furnished within 120 days (normal time period of 90 days + extendable time period of 30 days).

Since the show cause notices and other notices are being issued electronically, it becomes necessary to file a complete and an effective reply to such notices so as to enable the adjudicating authority to perceive the case of the assessee in the proper perspective and drop the proceeding.

The present book has been written with a view to providing a guide for handling and filing reply to various notices under the GST regime relating to registration, furnishing of returns, Scrutiny of GST Returns, Departmental Audits, Adjudication Proceedings, Assessment Proceedings, Detention and Confiscation Proceedings, Penal Provisions, Prosecution, Recovery Proceeding, Provisional Attachment of Bank Account and Remedial Measures.

For ease of convenience, the book has been divided into Nine Parts, namely;

Part I elaborates the law and procedure relating to registration and filing reply to registration related notices.

Part II contains chapters relating to law and procedure for filing of monthly/quarterly returns and statements under GST, furnishing of details of outward supply and filing of annual return.

Part III provides an overview of scrutiny provisions, parameters for selection of returns for scrutiny and strategy to be followed by the taxpayers in tackling different issues raised during the scrutiny proceeding.

Part IV aims at providing an overview of the methodology and procedure relating to departmental audit, audit procedure and compliance to be done by taxpayers. It also contains the law and procedures relating to different types of assessments envisaged under the GST law, namely, Self-Assessment, Provisional Assessment, Best-Judgment Assessment, Assessment of Unregistered Persons, Summary Assessment and Filing of Application for Rectification of Mistake.

Part V provides an overview of recovery proceedings

Part VI aims at providing an overview of detention and confiscation proceedings envisaged under section 129 and 130 of the CGST Act and the manner of handling such proceedings.

Part VII comprises chapters on interest, penalties, Prosecution and Compounding of Offences under the GST law.

Part VIII provides guide to Filing Appeal to Appellate Authority, Filing Appeal to Appellate Tribunal and Filing Appeal to High Court and Supreme Court.

Part IX of the Book contains about 20 draft replies and submissions to the various real life GST notices that are being issued by the GST Department on the contemporary issues. These replies would provide a guide for preparing and filing reply to GST notices.

The full text of relevant Circulars, Press Releases, Standard Operating Procedures (SOPs) Instructions, FAQs, GST Forms and GST Returns have been reproduced at the end of each chapter for ready reference.

The text is updated by the amendments made by the Finance Act, 2023 and the Notifications, Circulars and Instructions issued till 15th July, 2023.

We believe that the book shall be of immense help for the entire fraternity of Chartered Accountants in practice and those in industry, GST Consultants and Tax Professionals in filing reply to various notices and handling various proceedings initiated under the different provisions of the GST regime.

Notwithstanding the best of our care, the likelihood of certain shortcomings having crept into this book cannot be ruled out. We, therefore, solicit creative feedback from our esteemed readers to bring to our notice any mistakes, errors, omissions or discrepancies, as and where noticed by them.