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<h1>Provisional Tax Assessment Request Under Section 60 of Delhi GST Act 2017: Process, Timelines, and Interest Details</h1> Under Section 60 of the Delhi Goods and Services Tax Act, 2017, a taxable person who cannot determine the value or tax rate for goods or services may request provisional tax assessment. The proper officer must issue an order within 90 days, allowing provisional tax payment upon execution of a bond by the taxable person. The final assessment must be completed within six months, extendable by authorities. Interest applies to unpaid provisional tax from the due date until payment. If a refund is due after final assessment, interest is payable as per Section 56, subject to certain provisions.