GST Assessment : Free Study Material
Relevant GST Assessment Study Material
Relevant Sections of CGST Act 2017 on GST Assessment
GST Assessments procedure is covered in CHAPTER XII ASSESSMENT of CGST ACT 2017 and Relevant Sections are as follow ;-
Section 59. Self-assessment.
Section 60. Provisional assessment.
Section 61. Scrutiny of returns.
Section 62. Assessment of non-filers of returns.
Section 63. Assessment of unregistered persons.
Section 64. Summary assessment in certain special cases.
Relevant Rules of CGST Rules 2017 on GST Assessment
Relevant GST Assessments Rules are covered in CHAPTER XI ASSESSMENT AND AUDIT of CGST Rules 2017
GST Judgments on Assessment
GST Assessment Material before GST Act