Section 60 Odisha GST Act 2017 : Provisional assessment
Section 60 Odisha GST Act 2017 [ Section 60 Odisha GST Act 2017 explains Provisional assessment and is covered in Chapter XII : Assessment ] Provisional assessment 60. (1) Subject to the provisions of sub-section (2), where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable… Read More »