TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxable persons can request provisional assessment under Section 60 of CGST Act if value or tax rate is unclear.</h1> Under Section 60 of the Central Goods and Services Tax Act, 2017, a taxable person who cannot determine the value or tax rate for goods or services may request provisional tax assessment from a proper officer. The officer must issue an order within 90 days, allowing provisional tax payment upon the taxable person executing a bond with surety. Final assessment is due within six months, extendable under certain conditions. Interest applies to unpaid provisional tax from the due date until payment. If a refund arises from final assessment, interest is payable as per Section 56, subject to Section 54(8).
TaxTMI 
TaxTMI 
