Mention the reasons for which taxable person can go for provisional assessment and the time period by which the proper officer has to pass the…
CA Final · Indirect Tax Laws · PYQS · May 2026
Mention the reasons for which taxable person can go for provisional assessment and the time period by which the proper officer has to pass the provisional assessment order and final assessment order as per the provision of section 60 of the CGST Act 2017.
Suggested Answer and Working Notes:
Taxable person can go for provisional assessment for following reasons: (i) he is unable to determine the value of goods or services or both (ii) he is unable to determine the rate of tax applicable thereto. The proper officer has to pass the provisional assessment order within 90 days from the date of receipt of request for provisional assessment. The proper officer has to pass the final assessment order within 6 months (extendible on sufficient cause being shown and for reasons to be recorded in writing) from the date of the communication of the provisional assessment order.
Topics: Assessment and Audit
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