GST Provisions: From Assessments to Appeals

GST in India follows a self-assessment regime, with various assessments (provisional, scrutiny, best judgment) and audits to verify compliance and ensure accurate tax reporting by taxpayers.

Show Cause Notices (SCNs) initiate adjudication for alleged tax defaults, requiring taxpayer responses, hearings, and resulting in orders that confirm, modify, or reject tax demands.

Taxpayers can appeal adjudication orders to the First Appellate Authority within three months, subject to pre-deposit of tax and penalties, with the authority able to confirm or annul decisions.

Further appeals go to the GST Appellate Tribunal (GSTAT), which reviews cases, allows cross-appeals, and has powers to summon evidence, issue orders, and enable e-filing and hybrid hearings.

Revisionary proceedings allow Commissioners to review improper orders within three years, while final appeals on legal questions can be made to High Courts and the Supreme Court.