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Author's Note Most of my articles on GST are thoughtfully written in a warm and approachable tone, aiming to make complex legal provisions feel less like strict rules and more like ideas rooted in professional ethics, discipline, and personal growth. Building on that approach, my current article,
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Self-assessment under Section 59 of GST is the primary responsibility of registered persons to determine and declare the correct tax owed. The law trusts taxpayers to be honest in their filings, such as GSTR-3B or GSTR-1, unless proven otherwise.
Provisional assessment under Section 60 is used when a taxpayer is genuinely uncertain about the tax rate or valuation, for example, with composite contracts or complex transactions. It allows for tax payment at a provisional value while the matter is clarified.
Scrutiny of returns under Section 61 is a preventive measure where tax officers review returns to verify correctness and identify discrepancies early. It's a way to seek clarification before issues escalate into disputes, not a punitive action.
If a registered person fails to file a return after receiving a notice, the proper officer can proceed with a best-judgment assessment under Section 62, estimating the tax liability based on available information. However, the assessment order is withdrawn if a valid return is filed within 30 days.
Under Section 63, if a person liable for GST registration fails to obtain it or continues business after cancellation, the officer can make a best-judgment assessment based on available information, ensuring fairness and preventing evasion.
A summary assessment under Section 64 is an exceptional measure where an officer can assess tax liability quickly if there's evidence of tax due and delay would harm revenue. This is a swift but supervised process, requiring prior approval from higher authorities.
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