The provisions regarding the provisional assessment under GST is given under section 60 of the CGST Act and the corresponding rule is given under Rule 98 of the CGST Rules 2017.
Let us begin the discussion with the note that why the provisional assessment is needed at all .The Sec.60 of the CGST Act 2017 has provided the provisions regarding it.
Let us begin the discussion with the note that why the provisional assessment is needed at all .The Sec.60 of the CGST Act 2017 has provided the provisions regarding it.
Article Source
https://taxguru.in/goods-and-service-tax/provisional-assessment-gst-reforms.html