Section 60 of Nagaland GST Act 2017 : Provisional Assessment
Section 60 of Nagaland GST Act 2017 ( Section 60 of Nagaland 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 applicable thereto,… Read More »