In GST that will be so much litigation in near future majorly in 3 area
1. The first is POS – the place of supply. There might be chances that officers will force you to pay CGST SGST instead IGST that you have charged at the time of filing return because every state officer will be interested to levy CGST SGST always in assessment. Many people have the habit of applying the type of TAX based on the GST number of another party. If the receiver party is out of state, People blindly apply IGST but it is not always the same case. So you should be cautious for POS.
2. Another area for litigation will be Rate of tax & Good/ Service Classification. since July, the rate of tax has been changed so many times. At the time of filing return , You might have charged 12% percent but the officer can think of another classification and assess your tax liability at 18% .. so this may add huge tax liability on part of Assessee.
3. 3rd area for litigation will be input tax credit ( ITC) . There are many many restriction on claiming ITC . There are many exceptions for claiming ITC under section 17 and 18 and also according to RULE 42/43 but you do not reverse or do not disallowed ITC during filing GSTR3b. So at the time of assessment and scrutiny that will be huge huge tax liability being added because of dis-allowance or reversal of input tax credit.
So please BE cautious.
