Self Assessed Tax and Provisional assessment under GST

How to differentiate Provisional assessment with Self Assessed Tax?

 

What is Provisional assessment? How does Self Assessed Tax work under GST regime? What are the difference between Provisional assessment and Self Assessed Tax?

Self GST assessment is available to every registered taxable person to assess the tax payable by him for any tax period.  The major determinants of the tax liability are generally the applicable tax rate and the value. There might be situations when these determinants might not be readily ascertainable and may be subject to the outcome of a process that requires deliberation and time.

The details about Provisional assessment and Self Assessed Tax with simple language from GST terms have been mentioned in this web blog separately. We suggest you to read these articles on Provisional assessment and Self Assessed Tax, so as to enable you to have a clear idea on these GST terms.

 

For your immediate reference, we give below web links on Provisional assessment and Self Assessed Tax separately below.  You may kindly read the below links to know more about Self Assessed Tax and Provisional assessment.  

 

Term provisional assessment under GST

Meaning of term Self Assessed Tax under GST

 

 

The above information easily explains about Self Assessed Tax and Provisional assessment.

 

We hope, you have satisfied with the difference between Provisional assessment and Self Assessed Tax explained above. Do you have different thought on difference between Self Assessed Tax and Provisional assessment?

 

Share below your thoughts about Provisional assessment and Self Assessed Tax

 

 

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GST, Composition scheme changes        

Tax wrongfully collected and paid to Central Government or State Government, Sec 77 of CGST Act, 2017            

Section 74 Determination of tax not paid, CGST Act, 2017             

Officers to assist proper officers, Sec 72 of CGST Act, 2017           

Inspection of goods in movement, Sec 68 of CGST Act, 2017

Section 67 of CGST Act, 2017 Power of inspection, search and seizure    

Section 20 of IGST Act,2017 Application of provisions      

Tax wrongfully collected and paid to Central Government or State Government, IGST Act,2017 

Zero rated supply, section 16 of IGST Act,2017

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