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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Provisional Tax Assessment: Section 60 of Uttarakhand GST Act Allows Temporary Tax Payment Pending Final Evaluation</h1> Section 60 of the Uttarakhand Goods and Services Tax Act, 2017, addresses provisional assessment for taxable persons unable to determine the value or tax rate of goods or services. A taxable person may request provisional tax payment, which the proper officer must authorize within 90 days. This requires a bond ensuring payment of any tax difference after final assessment. The final assessment must be completed within six months, extendable by the Joint or Additional Commissioner, or the Commissioner, up to four years. Interest applies to unpaid provisional taxes, and refunds following final assessment accrue interest as specified in the Act.
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