https://www.taxtmi.com/acts?id=30600 Provisional assessment permits a taxable person unable to determine value or applicable rate to request provisional tax payment; the proper officer may allow provisional payment and must issue an order within a short statutory period. Allowance is conditional on a prescribed bond with surety or security to secure any difference between provisional and final tax. The proper officer must complete final assessment within a further statutory period subject to limited extensions, and the registrant bears interest on unpaid tax from the ordinary due date until payment while interest on refunds follows the Act's refund provisions. en-us Wed, 26 Jul 2017 14:15:13 +0530 Wed, 26 Jul 2017 14:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30600 Provisional assessment permits a taxable person unable to determine value or applicable rate to request provisional tax payment; the proper officer may allow provisional payment and must issue an order within a short statutory period. Allowance is conditional on a prescribed bond with surety or security to secure any difference between provisional and final tax. The proper officer must complete final assessment within a further statutory period subject to limited extensions, and the registrant bears interest on unpaid tax from the ordinary due date until payment while interest on refunds follows the Act's refund provisions. Act-Rules GST - States Wed, 26 Jul 2017 14:15:13 +0530 https://www.taxtmi.com/acts?id=30600