As the GST regime is being implemented and along with that lots of circulars, notification and amendments are coming up, it will result in many departmental audit and scrutiny which will in turn leads to appeals.
A simple meaning of assessment is ‘determine accurate tax liability’, so in every law it is common meaning of assessment to find out liability. In GST Law main object of assessment procedures are to effectively, efficiently and accurately collection of revenue.
The scope of these amendments covers several areas, including shifting the tax burden to e-commerce websites, input credit restriction, enforcement provisions, mandatory Aadhaar authentication for GST revocation and refund application, blocking of GSTR-1 for non-filing of GSTR 3B, empowering the GST Commissioner, etc.
Appeals under GST appeals before appellate authority any person who thinks that the order or decision by the adjudicating authority is not as per law then such person can file an appeal to the appellate authority. The appeal should be filed within three months of communication of order or decision to such person