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    <description>GST assessment is founded on a taxpayer-driven self-assessment system where the taxable person is primarily responsible for determining and discharging tax liability. Multiple assessment modes - self-assessment, provisional assessment, summary assessment, re assessment and best judgement assessment - operate within a framework that permits officer intervention in specified cases for scrutiny, notices to non filers, assessment of unregistered persons, audits, and powers of inspection, search and seizure, all while observing principles of natural justice.</description>
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