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of <h1>Taxpayers Can Request Provisional Assessment Under MP GST Act 2017 if Tax Value or Rate is Uncertain</h1> Under the Madhya Pradesh Goods and Services Tax Act, 2017, a taxable person unable to determine the value or tax rate of goods or services may request provisional tax assessment. The proper officer must decide within 90 days, allowing provisional tax payment under specified conditions. The taxpayer must provide a bond for any tax difference. A final assessment must be completed within six months, extendable by authorities. Interest is charged on unpaid provisional tax past the due date. If a refund arises from the final assessment, interest is payable on it as per the relevant sections.
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