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Provisional Assessment

Section 58 - ASSESSMENT - Goods and Services Tax - Section 58 - 58. (1) Where the taxable person is unable to determine the value of goods and/or services or determine the rate of tax applicable thereto, he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the proper officer may pass an order allowing payment of tax on provisional basis at such rate or on such value as may be specified by him. (2) The payment of tax on provisional basis may be .....

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der after taking into account such information as may be required for finalizing the assessment: PROVIDED that the period specified in this sub-section may, on sufficient cause being shown and for reasons to be recorded in writing, be extended by the Joint/Additional Commissioner for a further period not exceeding six months and by the Commissioner for such further period as he may deem fit. (4) The taxable person shall be liable to pay interest on any tax payable on the supply under but not pai .....

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