Practical Guide to Assessment & Audit under GST by Adv. (CA) Tarun Kr. Gupta - 2nd Edition 2026 | Bharat Law House Pvt. Ltd.

About the Author

Adv. (CA) Tarun Kr. Gupta is a distinguished Chartered Accountant and Advocate with extensive experience in indirect taxation, particularly GST law. He is widely recognized for his practical insights, professional expertise, and contribution to tax education.

With years of experience in handling GST assessments, audits, investigations, and litigation matters, he brings real-world clarity and actionable guidance for tax professionals and businesses. His writings are known for simplifying complex legal provisions into practical and easy-to-understand formats.

Description

Practical Guide to Assessment & Audit under GST (2nd Edition 2026) is a comprehensive and practice-oriented reference book designed to help professionals navigate the complexities of GST assessment and audit procedures in India. Authored by Adv. (CA) Tarun Kr. Gupta, this updated edition incorporates the latest amendments, notifications, circulars, and judicial developments relevant to GST law up to 2026.

The book provides in-depth analysis of statutory provisions related to GST assessment, scrutiny, inspection, audit, investigation, and demand proceedings. It is structured in a practical manner with detailed explanations, procedural guidance, case laws, departmental practices, and real-life scenarios to assist Chartered Accountants, Advocates, Tax Consultants, and GST practitioners.

Key topics covered include:

• Types of GST Assessments (Self, Provisional, Best Judgment, Summary)

• Scrutiny of Returns & Notices

• GST Audit by Department & Professionals

• Inspection, Search & Seizure

• Demand & Recovery Proceedings

• Appeals & Litigation under GST

• Practical strategies for representation and compliance

This book is an essential resource for professionals handling GST compliance, audits, departmental proceedings, and litigation matters.