Mock Test in assessment under gst for preparation of CA inter, CA IPCC, CA Final, CS, CMA , GST practitioner, Academic and competitive exams.
GST Assessment means determination of tax liability under GST law and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment..
Only self-assessment is done by the taxpayer himself. All the other assessments are by tax authorities..
The different types of assessment under GST are as under: Section 59 – Self assessment of taxes payable Section 60 – Provisional assessment Section 61 – Scrutiny of tax returns filed by registered taxable persons Section 62 – Assessment of registered taxable person who have failed to file the tax returns Section 63 – Assessment of unregistered persons Section 64 – Summary assessment in certain special cases
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Subject :- GST for CA Final
Chapter :- Assessment – Test 1
Questions :- 30
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