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TMI BlogSelf Assessment (Section 59)X X X X Extracts X X X X X X X X Extracts X X X X ..... on to taxable supply made, on the basis of accounts and records available with him and furnish return under section 39 for each period and pay declared tax thereon. Accordingly, following are the important points to be noted for the purpose of self assessment: * Self-assessment shall be done by every registered person. * It involves self assessment of taxes payable. * To self assess implies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing provisions from Department's point of view. Section Relating to 60 Provisional assessment 61 Scrutiny of returns 62 Assessment of non-filers of returns 63 Assessment of unregistered persons 64 Summary assessment in certain special cases 65 Audit by tax authorities 66 Special audit 67 Power of inspection, search and seizure 68 Inspection of goods in movement 69 Power to ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise to ascertain, which would be an appropriate entry under which the goods are to be classified. Infact, under the normal course, in respect of classification disputes, the High Court cannot entertain an appeal against an order passed by the Cestat as the appeal lies to the Hon'ble Supreme Court in respect of classification issues or matters concerning rate of tax. Court did not venture into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy their time and that they are also preparing GSTR-2A reconciliation against their input credit taken in monthly return. Since the assessee had sought for time to file its objections, but the order of assessment was passed simply by confirming proposals in absence of any objection from assessee, the court remitted back the matter to Assessing Officer to redo assessment after receiving reply fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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