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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Provisional Assessment Process Under Section 60 of Chhattisgarh GST Act, 2017: Timeline, Bond Requirement, and Interest Details</h1> Section 60 of the Chhattisgarh Goods and Services Tax Act, 2017, provides for provisional assessment when a taxable person cannot determine the value or tax rate for goods or services. The person must request provisional assessment in writing, and the proper officer must respond within 90 days. Tax payment on a provisional basis requires a bond with surety for any tax difference upon final assessment. The final assessment must occur within six months, extendable by authorities under certain conditions. Interest applies to unpaid taxes from the due date until payment. Refunds from final assessments accrue interest per section 56.
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