https://www.taxtmi.com/acts?id=27796 Section 60 permits a taxable person unable to determine value or tax rate to request provisional assessment; the proper officer must rule within ninety days and may require a prescribed bond with surety to guarantee payment of any difference. Final assessment must be completed within six months, extendable for cause by higher officers, and interest is payable on unpaid provisional tax from the due date until actual payment; refunds arising from final assessment carry interest as provided in refund provisions. en-us Mon, 26 Jun 2017 14:07:42 +0530 Tue, 27 Jun 2017 12:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27796 Section 60 permits a taxable person unable to determine value or tax rate to request provisional assessment; the proper officer must rule within ninety days and may require a prescribed bond with surety to guarantee payment of any difference. Final assessment must be completed within six months, extendable for cause by higher officers, and interest is payable on unpaid provisional tax from the due date until actual payment; refunds arising from final assessment carry interest as provided in refund provisions. Act-Rules GST - States Mon, 26 Jun 2017 14:07:42 +0530 https://www.taxtmi.com/acts?id=27796