Tag Archives: Assessment and Audit Rules

Final GST Assessment and Audit Rules

By | June 20, 2017

CHAPTER — ASSESSMENT AND AUDIT 1. Provisional Assessment (1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of Section 60 shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT-01 on the Common Portal, either directly… Read More »