Understanding GST Assessments: Self, Provisional, Scrutiny, Best Judgment, and Summary Explained for Accurate Tax Compliance.

The GST framework includes several types of assessments: self-assessment, provisional assessment, scrutiny assessment, best judgment assessment, and summary assessment. Self-assessment is conducted by taxpayers themselves. Provisional assessment allows for temporary assessment when the taxpayer is unable to determine the tax liability. Scrutiny assessment involves examining returns for discrepancies. Best judgment assessment is used when a taxpayer fails to file returns or provide necessary documents. Summary assessment is conducted in cases of evidence of tax liability to protect revenue interests. These assessments ensure compliance and accurate tax collection under the GST regime.