Bharat Practical Guide to Assessment & Audit Under GST By CA Tarun Kr. Gupta 2nd Edition Feb 2026

Guide to Assessment & Audit Under GST Tarun Kr. Gupta

Guide to Assessment & Audit Under GST Tarun Kr. Gupta

About the Book

The Department is widening the tax base and checking tax evasion with active use of digital forensic tools and use of data integration and artificial intelligence. CBIC is preparing for a a roadmap to widen the tax base with stricter audits and scrutiny. The Government is also setting up five forensic digital labs to use technology in a “more potent way” to detect tax evasion by using online data. This shows that the Government’s focus is very high on audits and scrutiny.

The book covers Chapters XII – Assessment and XIII – Audit of the CGST Act, 2017. This relates to Chapter XI – Assessment and Audit of the CGST Rules. 2017.

The chapters are dedicated to individual types of assessment and audit wherein the provisions of CGST Act, 2017, CGST Rules, 2017, Forms, important Notifications, Circulars, Instructions, Press Releases issued by CGST authorities and propositions of important case laws are covered. The FAQs and important points in screen navigation on the GST portal are also covered. The book covers more than 275 case laws and their propositions, almost 150 new case laws from the 1st Edition. I have also covered the important points from a Taxpayer’s perspective of the Goods and Services Tax Audit Manual (GSTAM) issued by the CBIC and some State Audit Manuals e.g. Gujarat, Karnataka,Himachal Pradesh, Jammu & Kashmir. etc. The All India Model GST Audit Manual, for both CGST and SGST officers, issued in 2024 has also been suitably covered in this book.

I have tried to ensure that cases in GST are given priority in the book as they are relevant in the current context. The proposition of erstwhile laws e. g Centra Excise, Service Tax and State VATs and other tax laws e.g. Income Tax, Customs. etc. also hold good in the given situation.

Contents of the Book is as follows