https://www.taxtmi.com/manuals?id=1728 Provisional assessment in GST allows a supplier unable to determine value or rate to request provisional discharge of tax; the proper officer may permit provisional payment by issuing an order specifying provisional value or rate and the provisional tax for which a bond and security must be furnished. After bond execution the supplier may pay tax provisionally; the assessment is finalised within a prescribed period, adjusted against final liability, with shortfalls payable with interest and excesses refundable with interest, and security released after finalisation and settlement. en-us Fri, 18 Aug 2017 18:36:00 +0530 Wed, 23 Jan 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1728 Provisional assessment in GST allows a supplier unable to determine value or rate to request provisional discharge of tax; the proper officer may permit provisional payment by issuing an order specifying provisional value or rate and the provisional tax for which a bond and security must be furnished. After bond execution the supplier may pay tax provisionally; the assessment is finalised within a prescribed period, adjusted against final liability, with shortfalls payable with interest and excesses refundable with interest, and security released after finalisation and settlement. Manuals GST Fri, 18 Aug 2017 18:36:00 +0530 https://www.taxtmi.com/manuals?id=1728