GSt Assessment

Types of Assessment under GST:


The type of assessment are provided under GST Law are as follows:

a) Self Assessment

b) Provisional Assessment

c) Scrutiny of Returns

d) Assessment of Non-Filer of Returns

e) Assessment of unregistered persons

f) Summary assessment in special cases

Self Assessment:
Self Assessment as the name suggests is a process whereby a person first assesses, tax payable by him, pays the tax and then files the return furnishing the details of how he has arrived at the tax payable by him. 

The assessment as made by the registered person would be treated as final.

Provisional Assessment:
Provisional Assessment of a person would be conducted on the request of the registered person in either of the two circumstances:

He is unable to determine the value of the goods or services or both.
He is unable to determine the rate of tax applicable on the goods or services or both.