Self-assessment under GST requires taxpayers to assess and file returns; provisional and summary assessments support enforcement. Under GST, self-assessment is the norm: registered persons must assess and file returns. If value or rate cannot be determined, a taxpayer may seek provisional assessment by written application in prescribed form, execute bond and security, and obtain an order within ninety days; finalisation follows within six months (extendable). Discrepancies discovered on scrutiny or audit invite notices, explanations, and potential assessment actions; non filers and unregistered liable persons may be assessed on best judgment. Audits include compulsory accountant audits, departmental audits, and Commissioner directed special audits with defined timelines and reporting.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Self-assessment under GST requires taxpayers to assess and file returns; provisional and summary assessments support enforcement.
Under GST, self-assessment is the norm: registered persons must assess and file returns. If value or rate cannot be determined, a taxpayer may seek provisional assessment by written application in prescribed form, execute bond and security, and obtain an order within ninety days; finalisation follows within six months (extendable). Discrepancies discovered on scrutiny or audit invite notices, explanations, and potential assessment actions; non filers and unregistered liable persons may be assessed on best judgment. Audits include compulsory accountant audits, departmental audits, and Commissioner directed special audits with defined timelines and reporting.
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