Introduction Provisional Assessment in GST- A Goods and Service Tax supplier will come to know the extent of his GST liability which has to be discharged on a continuous and regular basis only after GST assessment. Assessment means determination of tax (GST) liability and includes other assessment like- GST self-assessment, GST re-assessment, GST provisional assessment, […]
Tag: Provisional assessment
Assessment Under GST Law ||Different types of assessment under GST Law
Assessment Under GST Law Assessment Under GST Law :- According to Section 2(11) of the CGST Act 2017: – defined the assessment in GST Law as the determination of tax liability under this act and includes self-assessment, reassessment provisional assessment , summary assessment and best judgement assessment. On a broader sense, ‘’assessment is all about […]