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Articles by Rakesh

Self-assessment under GST Regime - A Detailed Analysis

Rakesh 08 January 2020 at 10:33

In terms of Section 2(11) of the Act, "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment. It is important to note that there is no provision permitting a Proper Officer to re-assess the tax liability of taxable person.