What are the types of Assessments in GST ?
Section 59 – Self Assessment
Section 60 – Provisional assessment
Section 61 – Scrutiny of Returns filed by Registered Persons
Section 62 – Assessment of non-filers of returns
Section 63 – Assessment of unregistered persons
Section 64 – Summary assessment in certain special cases
Definition: 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”
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