TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Provisional Assessment under CGST Act 2017: Determine Tax Liability with Uncertain Value or Rate, Bond Required</h1> Provisional assessment under the CGST Act, 2017, allows taxpayers to determine tax liability when the value or tax rate is uncertain. Taxpayers must request in writing and provide necessary documents for provisional assessment, which is granted by a proper officer upon execution of a bond with surety. The final assessment should be completed within six months, extendable by higher authorities. Any tax shortfall or excess is adjusted with interest. The procedure involves electronic submission and scrutiny of forms, requiring bonds and security. Upon finalization, taxpayers can claim refunds or pay dues with interest, and security is released upon application.
TaxTMI 
TaxTMI 
