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<h1>Understanding Provisional Assessment Procedures in GST: Key Insights on Form GST ASMT-04 and Compliance Rules</h1> The provisional assessment procedures under GST, specifically referencing Form GST ASMT-04. It outlines the statutory framework for assessing and auditing GST obligations, as detailed in the draft rules dated April 13, 2017. This includes the use of specific forms and adherence to legislative requirements for taxation, ensuring compliance with the established Acts, Rules, and Regulations governing GST assessments.