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of <h1>Provisional Tax Assessment Request Process Under Tamil Nadu GST Act 2017: Deadlines, Bonds, and Interest Details Explained</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, a taxable person unable to determine the value or tax rate for goods or services can request provisional tax assessment from the proper officer. This request must be in writing, and the officer must decide within 90 days. The taxpayer must provide a bond for any tax difference. The final assessment is due within six months, extendable by up to four years. Interest is charged on unpaid provisional tax, and refunds from final assessments accrue interest as per specified sections.
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