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<h1>Provisional Tax Assessment Rules Under Puducherry GST Act 2017: Process, Timelines, and Interest on Refunds Explained</h1> Under the Puducherry Goods and Services Tax Act, 2017, a taxable person who cannot determine the value or applicable tax rate for goods or services may request provisional tax assessment. The proper officer must issue an order within 90 days, allowing provisional tax payment, provided a bond is executed for any tax difference. A final assessment must be completed within six months, extendable by higher authorities. Interest applies to unpaid provisional tax from the due date until payment. If a refund arises from the final assessment, interest will be paid according to the relevant provisions.