https://www.taxtmi.com/article/detailed?id=7743 Multiple assessment routes in GST include self assessment by registered persons and provisional assessment where a taxpayer unable to determine value may seek provisional tax determination on execution of a bond and security; a provisional order is issued and a final order follows within prescribed periods with interest on any taxable difference or on refunds. Scrutiny empowers officers to examine returns and take action on unsatisfactory responses, while non-filer and unregistered person assessments permit best-judgement orders subject to withdrawal on subsequent compliance and interest or fees. Summary assessment enables expedited action in revenue-critical cases. en-us Mon, 27 Nov 2017 12:12:59 +0530 Mon, 27 Nov 2017 12:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7743 Multiple assessment routes in GST include self assessment by registered persons and provisional assessment where a taxpayer unable to determine value may seek provisional tax determination on execution of a bond and security; a provisional order is issued and a final order follows within prescribed periods with interest on any taxable difference or on refunds. Scrutiny empowers officers to examine returns and take action on unsatisfactory responses, while non-filer and unregistered person assessments permit best-judgement orders subject to withdrawal on subsequent compliance and interest or fees. Summary assessment enables expedited action in revenue-critical cases. Articles Goods and Services Tax - GST Mon, 27 Nov 2017 12:12:59 +0530 https://www.taxtmi.com/article/detailed?id=7743