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of <h1>Section 60 of AP GST Act 2017: Provisional Tax Assessment Process and Timeline for Taxable Persons Explained.</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, Section 60 outlines the process for provisional tax assessment. Taxable persons unable to determine the value or tax rate for goods or services can request provisional tax payment. The proper officer must issue an order within 90 days, allowing provisional tax payment if a bond is executed. The final assessment must occur within six months, extendable by higher authorities. Interest is applicable on unpaid provisional tax from the due date until payment. If a refund arises from the final assessment, interest is payable on the refund as per the relevant provisions.
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