GST Assessment & Audit Services

What is GST Assessment?

GST assessment is a procedure where the GST department verifies the accuracy of the tax liability declared and paid by the taxpayer. This can include self-assessment, provisional assessment, scrutiny assessment, or best judgment assessment.

Types of GST Assessments

• Self-assessment: Done by the taxpayer when filing returns
• Scrutiny assessment: Conducted when discrepancies are noticed
• Best judgment assessment: Done when returns are not filed
• Provisional assessment: When tax rate or value is uncertain

GST Audit Requirement

While the requirement of mandatory audit by CA/CS has been removed, the department still conducts audits for high-risk taxpayers or irregular filers. You must keep accurate records to avoid penalties and ensure smooth audit clearance.

Common Triggers for Audit or Assessment

• Mismatch in GSTR-1 and GSTR-3B
• High refund claims
• Input tax credit irregularities
• Non-filing or delayed filing of returns