https://www.taxtmi.com/acts?id=30404 Provisional assessment allows a taxable person unable to determine value or applicable tax rate to request provisional payment; the proper officer must decide within ninety days and may require a prescribed bond with surety to secure payment of any difference. Final assessment must be completed within six months, extendable for stated periods by specified officers, and interest is payable on unpaid provisional tax from the day after the statutory due date until actual payment; refund interest applies where a refund follows final assessment. en-us Mon, 10 Jul 2017 15:27:15 +0530 Wed, 23 Aug 2017 12:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30404 Provisional assessment allows a taxable person unable to determine value or applicable tax rate to request provisional payment; the proper officer must decide within ninety days and may require a prescribed bond with surety to secure payment of any difference. Final assessment must be completed within six months, extendable for stated periods by specified officers, and interest is payable on unpaid provisional tax from the day after the statutory due date until actual payment; refund interest applies where a refund follows final assessment. Act-Rules GST - States Mon, 10 Jul 2017 15:27:15 +0530 https://www.taxtmi.com/acts?id=30404