CHAPTER-12 ASSESSMENT UNDER GST
CHAPTER OUTLINE
Statutory References
Section Subject Relevant Rule Prescribed Forms
| Section | Subject | Relevant Rule | Prescribed Forms |
|---|---|---|---|
| 59 | Self-Assessment | – | – |
| 60 | Provisional Assessment | Rule 98 | ASMT-01 to ASMT-09 |
| 61 | Scrutiny of Returns | Rule 99 | ASMT-10 to ASMT-12 |
| 62 | Assessment of Non-filers of Return | Rule 100 | ASMT-13 and DRC-07 |
| 63 | Assessment of Unregistered Persons | – | ASMT-14, ASMT-15, DRC-01 & DRC-07 |
| 64 | Summary Assessment in Certain Special Cases | – | ASMT-16, ASMT-17, ASMT-18 & DRC-07 |
CONCEPT AND MEANING OF ASSESSMENT
Assessment refers to the calculation of tax liability that has to be discharged by a taxable person under the GST law. It is the process of reckoning the amount of tax payable on a continuous and regular basis.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member