Provisional Assessment Section 60 of CGST ACT
GST QRMP SCHEME - VIDEO LINK
• Quarterly return Monthly payment scheme GST
CORRELATE SECTION 60 WITH SECTION 50(1), SECTION 54, SECTION 56 & SECTION 39 OF CGST ACT
PROVISIONAL ASSESSMENT PROVISION IS CORRELATED WITH INTEREST ON DELAYED PAYMENT, INTEREST ON DELAYED REFUND, SECTION 54, PROVISION RELATING TO FURNISHING OF GST RETURN