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assessment under gst


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

gst assessment

Subject :- GST for CA Final

Chapter :- Assessment  – Test 1

Questions :- 30

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