GST COMPLIANCE

GST Assessment Services in Dwarka, New Delhi

GST assessment is the process by which tax authorities verify the correctness of GST returns, tax payments, input tax credits, and compliance with the GST law. Many businesses receive notices due to mismatches, delayed filings, or incorrect disclosures, often without fully understanding the implications.

At Vivek Tiwari & Company (Tiwariv), based in Dwarka Sector 23B, New Delhi, we advise and assist clients at every stage of the GST assessment process, ensuring clarity, proper representation, and timely compliance.

GST ASSESSMENT

Understanding GST Assessment

GST assessment is not always adversarial. It is a statutory mechanism for determining tax liability under the Central Goods and Services Tax Act, 2017, and the corresponding State GST laws.

Assessments may arise from system-based scrutiny, departmental verification, or third-party information. Improper handling at this stage often leads to demand orders, penalties, or prolonged litigation.

Types of Assessment in GST

Under the GST law, different types of assessment in GST are prescribed:

Self-Assessment

Every registered person assesses tax liability while filing returns under section 59.

Provisional Assessment

Applicable when tax liability cannot be determined and is governed by section 60.

Scrutiny of Returns

Department examines returns for discrepancies under section 61.

Best Judgment Assessment

Issued when returns are not filed, or registration is cancelled. Covered under sections 62 and 63.

Summary Assessment

Used in exceptional cases to protect revenue. Covered under section 64.

Each category has a separate GST assessment procedure, timelines, and legal consequences.

Why GST Assessment Requires Professional Handling

In practical cases handled at our Dwarka office, most GST assessments arise due to:

Mismatch between GSTR-1 and GSTR-3B

Discrepancies in outward supply reporting

ITC discrepancies linked with GSTR-2B

Input tax credit mismatches with portal data

Non-response to scrutiny notices

Ignoring or delaying responses to departmental notices

Incorrect classification or rate application

Wrong GST rate or HSN code application

Even a minor procedural lapse can turn a simple verification into a tax demand with interest and penalties. Professional assistance ensures that replies are legally valid, supported by records, and filed within prescribed timelines.

Applicable Laws & Compliance Framework

GST assessments are governed primarily by:

CGST Act, 2017

Section 59 to 64 â€“ Assessment provisions

CGST Rules, 2017

Rules related to notices, replies, and orders

Departmental Notices

Issued through the GST portal

GST Common Portal Procedures

GST assessments are handled electronically via the GST portal.

Documents & Information Required

During a GST assessment, authorities may seek:

GST registration details

Filed returns (GSTR-1, GSTR-3B, GSTR-9)

Purchase and sales invoices

Input tax credit records

Bank statements and reconciliations

Replies to GST notices with annexures

We review documents before submission to avoid contradictions or incomplete disclosures.

Common Issues, Notices & Risks

Based on real assessment cases, common risks include:

Ignoring online notices on the GST portal

Submitting incorrect or partial replies

Missing statutory deadlines

Not maintaining reconciliation statements

Such lapses may result in tax demand orders, interest liability, and penalties. Timely professional intervention often reduces or resolves disputes at the assessment stage itself.

Why Choose Vivek Tiwari & Company

Clients rely on us for clarity, compliance discipline, and practical guidance.

Local Presence

Located at Dwarka Sector 23B, New Delhi

Practical Experience

Experience in handling GST scrutiny and assessments

Clear Explanation

Clear explanation of legal position and options

Structured Support

Structured reply drafting and portal handling

End-to-end Support

End-to-end support from notice to closure

+91-8800022202 www.tiwariv.com Dwarka Sector 23B, Delhi

FAQs on GST Assessment

1. What is GST assessment?

It is a process for verifying tax liability and compliance under the GST law.

2. What triggers an assessment under GST?

Mismatch in returns, ITC issues, non-filing, or departmental scrutiny.

3. Can an assessment lead to a penalty?

Yes, if discrepancies are confirmed and not adequately explained.

4. Is personal appearance required?

Most replies are online, but hearings may be scheduled in some cases.

5. Can assessment orders be challenged?

Yes, through rectification or appeal under prescribed provisions.

6. How long does a GST assessment take?

Depends on the nature of the assessment and response timelines.