Home GST LAW (Draft) Chapter 15 – Assessment

Chapter 15 – Assessment

Assessment

Section 57 : Self-Assessment – Assessment

Self-Assessment - Assessment Every registered taxable person shall himself assess the taxes payable under this Act and furnish a return for each tax period as...
Assessment

Section 58 : Provisional Assessment – Assessment

Provisional Assessment - Assessment (1) Where the taxable person is unable to determine the value of goods and/or services or determine the rate of tax...
Assessment

Section 59 : Scrutiny of returns – Assessment

Scrutiny of returns - Assessment (1) The proper officer may scrutinize the return and related particulars furnished by the taxable person to verify the correctness...
Assessment

Section 60 : Assessment of non-filers of returns – Assessment

Assessment of non-filers of returns - Assessment (1) Where a registered taxable person fails to furnish the return required under section 34 or section 40,...
Assessment

Section 61 : Assessment of unregistered persons – Assessment

Assessment of unregistered persons - Assessment Notwithstanding anything to the contrary contained in section 66 or section 67 , where a taxable person fails to...

LATEST GST NEWS

KNOWLEDGE BASE