GST & Indirect Taxation

GST Assessment

Scrutiny of returns, replies to notices, and representation in demand proceedings under sections 61, 73, 74 and 74A.

Notices for scrutiny, mismatch or demand need a reasoned, documented reply within time. The firm drafts replies and represents the taxpayer before the proper officer.

Scope of service

  • Scrutiny under section 61 (ASMT-10 replies)
  • Show cause notices under sections 73, 74 and 74A
  • Personal hearings
  • Rectification applications

Regulatory framework

  • CGST Act, 2017 — sections 61, 73, 74, 74A, 75 and 161
  • CGST Rules, 2017 — Rules 99, 142

Typical professional activities

  1. Notice analysis
  2. Reply drafting with annexures
  3. Hearing representation

Applicable industries

Relevant articles and resources

The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.