Section 60
Provisional assessment
In force
Section 60. Provisional assessment.
(1) Where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the proper officer in writing for payment of tax on a provisional basis and the proper officer shall pass an order within ninety days allowing payment of tax on provisional basis.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-60.html
- Source confidence: Pending verification
Quick facts
- Section
- 60
- Chapter
- XII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1