Section 60 of Punjab GST Act 2017 : Provisional assessment.
Section 60 of Punjab GST Act 2017 ( Section 60 of Punjab GST Act 2017 explains Provisional assessment and is covered in CHAPTER XII ASSESSMENT ) Provisional assessment. 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax… Read More »