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<h1>Submit Form GST ASMT-01 for Provisional Assessment Under Section 60 in GST Audit Procedures</h1> An application for provisional assessment under section 60 involves submitting Form GST ASMT-01. This process is part of the GST assessment and audit procedures outlined in the draft rules dated April 13, 2017. The statutory framework includes various legislative components such as statutes, statutory provisions, laws, enactments, acts, rules, regulations, and taxation guidelines. These elements collectively govern the procedures for provisional assessments under the GST regime, ensuring compliance and accurate tax determination.