Procedure of Provisional Assessment

Provisional Assessment in GST

Reading Time: 5 minutesProvisional Assessment in GST, In case, the supplier is unable to determine value/rate of tax on goods/services or both applicable he can request Asst. /Dy. Commissioner of Central Tax, giving reasons for payment of tax on the provisional basis. Provisional Assessment in GST Introduction A supplier will come to know the extent of his tax liability which
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