Assessment under GST || Self assessment, Best judgement assessment, Provisional assessment and other

#lecture_51
Assessment under GST
√ Meaning
√ Types of Assessment
1. By Taxpayer (Self-Assessment (section 59))
2. By Taxation Authority
I) Provisional Assessment (section 60)
• Meaning
• Circumstances
• Procedure of provisional assessment
a) Request by assessee
b) Order of provisional assessment
c) execution of bond and security by assessee
d) Final assessment order
e) Time limit for final assessment order
f) Effect of final assessment
II) Scrutiny of Returns (section 61)
III) Best judgement Assessment
a) Assessment of non-filers of return (section 62)
b) Assessment of unregistered person (section 63)
IV) Summary Assessment
a) circumstances
b) Permission
c) Liability of person
d) Withdrawn of assessment order