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What is GST Assessment and Audit Procedures about?

Chapter XI outlines the procedures for provisional assessment, scrutiny of returns, and audit under the GST framework. It details the steps for registered persons to apply for provisional tax payments, respond to discrepancies, and undergo audits, including the issuance of various forms for documentation. Additionally, it sets forth the rules for advance rulings and appeals to the Appellate Authority, including application processes and required fees.

Author

akshithg99

Language

EN