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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 60 of Bihar GST Act 2017: Process for Provisional Assessment and Tax Payment with Timelines and Interest Details.</h1> Under the Bihar Goods and Services Tax Act, 2017, Section 60 outlines the process for provisional assessment. If a taxable person cannot determine the value or tax rate for goods or services, they may request provisional tax payment from the proper officer, who must respond within 90 days. Provisional tax payment requires a bond ensuring payment of any tax differences upon final assessment. The proper officer must finalize the assessment within six months, extendable under certain conditions. Interest applies to unpaid provisional tax, and refunds from final assessments are subject to interest as per section 56.
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