Section 60 of Sikkim GST Act 2017 : Provisional assessment
Section 60 of Sikkim GST Act 2017 [ Section 60 of Sikkim GST Act 2017 explains Provisional assessment and is covered in CHAPTER XII ASSESSMENT ] [ Enforced with effect from 1-7-2017. ] 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… Read More »