Section 2(11) of the CGST Act defines "assessment" as the determination of tax liability under the Act, and it includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment.
Over the past eight years, GST has evolved through policy refinements, digital innovations, and stakeholder feedback, becoming a cornerstone of India's fiscal framework.
GST Regular Batch For May 26, Sep 26 & Jan 27 Exams
Certification Course on GSTR-3B and GSTR-2B Reconciliation using AI Tools