Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Taxpayers Can Request Provisional Assessment Under Section 60 of Arunachal Pradesh GST Act 2017 with Bond and Surety</h1> Under Section 60 of the Arunachal Pradesh Goods and Services Tax Act, 2017, a taxable person who cannot 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 if the person provides a bond with surety for any tax difference. A final assessment is required within six months, extendable by higher authorities. Interest applies to unpaid provisional taxes from the due date until payment. If a refund is due after final assessment, interest is payable on it as per the relevant provisions.