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of <h1>Taxpayer Can Request Provisional Assessment Under Orissa GST Act, 2017; Final Assessment Within Six Months, Extensions Possible.</h1> Under the Orissa 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. The proper officer must decide within 90 days, allowing provisional payment with specified conditions. The taxpayer must provide a bond for any tax differences. The final assessment must be completed within six months, extendable by the Joint Commissioner or Commissioner. Interest is charged on unpaid provisional tax from the due date until payment. If a refund is due after final assessment, interest is payable as per section 56.
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