Bharat’s Practical Guide to Assessment & Audit Under GST – 2nd Edition 2026 is a detailed and practical manual designed to help professionals effectively handle GST assessment and audit proceedings.

With increasing scrutiny and compliance requirements under the Goods and Services Tax regime, understanding procedural nuances and departmental practices has become critical. This book provides structured guidance on managing assessments, departmental audits, and related proceedings with clarity and confidence.

The book comprehensively covers:

• Types of assessments under GST

• Scrutiny of returns and notices

• Departmental audit procedures

• Special audit provisions

• Inspection, search, and seizure implications

• Documentation and record-keeping requirements

• Responding to show cause notices

• Adjudication process and remedies

• Practical strategies for handling audit objections

The 2nd Edition 2026 incorporates recent amendments, circulars, notifications, and important judicial developments impacting GST assessment and audit practices.

⭐ Key Features:

• Practical and procedure-oriented approach

• Updated with latest GST amendments and circulars

• Step-by-step guidance for handling notices

• Useful drafting and compliance insights

• Suitable for advisory and litigation support

This book is highly recommended for:

• Chartered Accountants and GST consultants

• Tax advocates and litigators

• Corporate tax teams

• Departmental officers

• Law and commerce students specializing in taxation

With its practical focus and updated legal framework, this edition serves as a reliable companion for navigating GST assessment and audit proceedings efficiently.