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<h1>Guide on GST Assessment & Audit: Self-Assessment, Provisional Payments, and Taxpayer Obligations in 2018 Update</h1> The document provides a detailed guide on the assessment and audit procedures under the Goods and Services Tax (GST) framework, as updated in January 2018. It outlines the responsibilities of registered persons for self-assessment of taxes and the conditions under which provisional tax payment is allowed. It specifies timelines for final assessments, interest liabilities, and actions for discrepancies in returns. The document also details the legal recourse for non-filers and unregistered liable persons, procedures for summary assessments, and the types of audits conducted. It emphasizes the obligations of taxpayers during audits and the powers of tax officers in various scenarios, including special audits.