Description Practical Guide to Assessment and Audit under GST – 2nd Edition (2026) is a comprehensive and practice-oriented handbook designed to assist professionals in handling GST assessments, audits, scrutiny, and related proceedings. Authored by CA. Tarun Kr. Gupta and published by Bharat Publishers, this updated edition reflects the latest legal developments, notifications, and judicial interpretations applicable as on 2026. Spanning 488 pages, the book provides step-by-step guidance on GST audit procedures, assessment mechanisms, departmental scrutiny, notices, replies, compliance requirements, and best practices for taxpayers. Written in a clear and practical style, it bridges the gap between statutory provisions and real-world application. This publication is particularly useful for chartered accountants, GST practitioners, tax consultants, advocates, corporate tax teams, finance professionals, and advanced students dealing with GST compliance and audit matters. �� Key Features: Practical coverage of GST assessment & audit procedures Updated with latest amendments, circulars & case laws Step-by-step guidance with practical insights Practitioner-friendly approach for compliance and advisory work �� Limited-Period Offer: Flat 25% Discount with Free Shipping Serial Number Content Page Number Bharat? 5 Foreword to the First Edition 9 Preface 11 About the Author 15 Detailed Contents 19 Table of Cases 33 Chapter 1 Assessment 3 Chapter 2 Self-assessment 52 Chapter 3 Provisional assessment 77 Chapter 4 Scrutiny of returns 91 Chapter 5 Assessment of non-filers of returns 141 Chapter 6 Assessment of unregistered persons 165 Chapter 7 Summary assessment in certain special cases 173 Appendix 1 Forms 179 Appendix 2 Circulars and Instructions 215 DIVISION II : DEPARTMENTAL AUDIT Chapter 8 Audit 311 Chapter 9 Audit by tax authorities 375 Chapter 10 Special audit 407 Appendix 1 Forms 410 Appendix 2 Circulars and Instructions 415 Appendix 3 Suggested questionnaires and formats 426
