https://www.taxtmi.com/acts?id=28873 Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer must rule within ninety days and may require a prescribed bond with surety to secure any difference between provisional and final tax. Final assessment must be completed within six months, subject to authorised extensions, and interest is payable on unpaid provisional tax from the day after the original due date until actual payment; refunds consequential to final assessment attract interest under the refund provisions. en-us Sat, 01 Jul 2017 14:24:10 +0530 Sat, 01 Jul 2017 14:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28873 Provisional assessment allows a taxable person unable to determine value or rate to request provisional tax payment; the proper officer must rule within ninety days and may require a prescribed bond with surety to secure any difference between provisional and final tax. Final assessment must be completed within six months, subject to authorised extensions, and interest is payable on unpaid provisional tax from the day after the original due date until actual payment; refunds consequential to final assessment attract interest under the refund provisions. Act-Rules GST - States Sat, 01 Jul 2017 14:24:10 +0530 https://www.taxtmi.com/acts?id=28873