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of <h1>Taxpayers Can Request Provisional Assessment Under Section 60 of Rajasthan GST Act for Uncertain Tax Rates or Values.</h1> Under Section 60 of the Rajasthan 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 the proper officer. The officer must respond within ninety days, allowing provisional tax payment at a specified rate. This requires the taxable person to provide a bond for any tax differences. Final assessment must occur within six months, extendable by up to four years. Interest applies to unpaid provisional taxes, and refunds from final assessments accrue interest as per section 56.
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