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Assessments Under GST, Demystified: A Practical Guide to Sections 59-64 (CGST Act)

"Assessment" under GST is not a single event-it’s a spectrum of mechanisms through which tax liability gets determined, corrected, or protected. Sections 59 to 64 of the Central GST law collectively form a compliance-to-enforcement ladder: starting with self-assessment, and moving (only when needed) to provisional, scrutiny, best-judgment, and even summary assessment in urgent cases........... Read More