GST Assessment refers to the process of evaluating the tax liability of a GST registered entity. It is conducted by the GST authorities to ensure that the GST returns filed by the taxpayer are accurate and complete. The assessment is done by the GST officer, who may ask the taxpayer to provide additional information, documents, or explanations for any discrepancies found during the assessment.

The GST scrutiny is a more detailed investigation conducted by the GST authorities to verify the accuracy and authenticity of the GST returns filed by the taxpayer. It involves a thorough examination of the taxpayer's records, books of accounts, invoices, and other related documents to ensure that there are no errors or omissions in the GST returns filed.

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