https://www.taxtmi.com/article/detailed?id=7460 Tax valuation under GST encompasses self-valuation by registered persons through prescribed returns and three administrative valuation modes by officers: provisional valuation (allowing provisional payment upon bond and security with a final valuation order and interest on shortfalls), best judgement valuation (assessment where returns are not filed or registration not completed within the assessment window, subject to withdrawal if returns are filed within a short period), and scrutiny valuation (verification of filed returns, requests for explanations, and further action where inconsistencies are not remedied). en-us Wed, 14 Jun 2017 08:04:02 +0530 Wed, 14 Jun 2017 11:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7460 Tax valuation under GST encompasses self-valuation by registered persons through prescribed returns and three administrative valuation modes by officers: provisional valuation (allowing provisional payment upon bond and security with a final valuation order and interest on shortfalls), best judgement valuation (assessment where returns are not filed or registration not completed within the assessment window, subject to withdrawal if returns are filed within a short period), and scrutiny valuation (verification of filed returns, requests for explanations, and further action where inconsistencies are not remedied). Articles Goods and Services Tax - GST Wed, 14 Jun 2017 08:04:02 +0530 https://www.taxtmi.com/article/detailed?id=7460