https://www.taxtmi.com/article/detailed?id=7017 Chapter XII establishes four assessment modes under the model GST Act: self assessment by registered persons with rules for returned inward supplies; provisional assessment on taxpayer request with written reasons, provisional orders, bonds securing final liability, extensions, and interest and refund handling; best judgment assessment for return or registration defaults with notice and opportunity to be heard and limited finalization period; and summary assessment for urgent revenue protection requiring senior permission and allowing review or withdrawal. en-us Mon, 03 Oct 2016 00:09:53 +0530 Mon, 03 Oct 2016 00:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7017 Chapter XII establishes four assessment modes under the model GST Act: self assessment by registered persons with rules for returned inward supplies; provisional assessment on taxpayer request with written reasons, provisional orders, bonds securing final liability, extensions, and interest and refund handling; best judgment assessment for return or registration defaults with notice and opportunity to be heard and limited finalization period; and summary assessment for urgent revenue protection requiring senior permission and allowing review or withdrawal. Articles Goods and Services Tax - GST Mon, 03 Oct 2016 00:09:53 +0530 https://www.taxtmi.com/article/detailed?id=7017