VAT Scrutiny vs. VAT Assessment:It means same vine in
Both are same thing.One has to establish that the data
provided in the VAT returns in the periodic intervals are
true and correct in agreement with the books of accounts
and sale purcase bill/invoices, Input tax Inward/Outward
Register etc. are maintained.
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
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.
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ANIL MOURYA (C.A.)