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What is the difference between vat scrutiny and vat
assesement,what is required document for both.
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Answer Posted / anil kumar mourya
Dear Both are different things:
Under Section 19(5) Chhattisgarh Value Added Tax
scope of Scrutiny is extended only to return filed by
assessee (e.i. application of correct rate of tax,
calculation of tax, interest, any deduction, input tax
rebate.
so, it is based only on the return filed.
While Assessment means assessment of tax on the basis os
books of account manintained/Financial Statement.
my Mobile NO.98271-74637
ANIL MOURYA (C.A.)
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