ITA 2025
New
▾
Overview
All chapters & resources
Chapters
Browse chapter by chapter
Sections
Every section, searchable
Rules, 2026
Rules under the 2025 Act
Commentary
Chapter-wise treatise
ITA 1961
▾
Overview
Bare Act, Rules & commentary
Chapters
Browse chapter by chapter
Sections
Section browser (1961)
Commentary
Chapter-wise treatise
Articles
Guides
▾
Income-tax guides
Step-by-step ITR walkthroughs
GST guides
From supply to appeals, in 15 parts
GST articles
Rent, flats, insurance, bills and more
CGST Act
▾
Overview
Central GST Act, 2017
Chapters
Browse chapter by chapter
Sections
Every section, searchable
CGST Rules
▾
Overview
Central GST Rules, 2017
Chapters
Browse chapter by chapter
Rules
Every rule, searchable
IGST Act
▾
Overview
Integrated GST Act, 2017
Sections
Every section, searchable
Due Dates
Glossary
File ITR ↗
File GST ↗
Home
/
GST
/
CGST Rules
/
Chapter XI
XI
CGST Rules · Chapter XI
Assessment and Audit
5 rules
CGST Rules, 2017
Rules in this chapter
98
Provisional Assessment
99
Scrutiny of returns
100
Assessment in certain cases
101
Audit
102
Special Audit
← Chapter X
Refund
Chapter XII →
Advance Ruling