https://www.taxtmi.com/acts?id=28052 When a taxable person cannot determine value or applicable rate, they may request provisional assessment; the proper officer may permit provisional tax payment at a specified rate or value subject to a prescribed bond with surety or security to secure any difference between provisional and final tax. The proper officer must pass a final assessment within the statutory period, with authorized extensions, and the registered person is liable for interest on unpaid provisional tax until actual payment; interest on refunds follows statutory provision. en-us Tue, 27 Jun 2017 13:24:35 +0530 Thu, 06 Jul 2017 14:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28052 When a taxable person cannot determine value or applicable rate, they may request provisional assessment; the proper officer may permit provisional tax payment at a specified rate or value subject to a prescribed bond with surety or security to secure any difference between provisional and final tax. The proper officer must pass a final assessment within the statutory period, with authorized extensions, and the registered person is liable for interest on unpaid provisional tax until actual payment; interest on refunds follows statutory provision. Act-Rules GST - States Tue, 27 Jun 2017 13:24:35 +0530 https://www.taxtmi.com/acts?id=28052