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Understanding of the provisions relating to Provisional assessment under GST through pictorial presentations

Definition of ‘Assessment’ under Section 2(11) of the CGST Act, 2017

 “Assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment;

Provisional Assessment

Procedure for Provisional Assessment

Finalization of Provisional Assessment

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Author Bio

Nikhil is an Associate Member of the Institute of Chartered Accountants of India. He has more than seven (7) years of experience in advising clients spanning across industries in areas of Value Added Tax, Service Tax, Customs and GST. Nikhil has been extensively involved in GST implementation and View Full Profile

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