Back to CGST Act
📋
Chapter 12: Assessment
Self-assessment, provisional, scrutiny, and best judgment assessment
6 Sections~2h 5m0/6 Completed
0%
59
Section 59: Self-assessment
Primary mode of assessment
basichigh relevance15m
60
Section 60: Provisional assessment
When value cannot be determined
intermediatemedium relevance25m
61
Section 61: Scrutiny of returns
Verification of returns
intermediatehigh relevance25m
62
Section 62: Assessment of non-filers
Best judgment for non-filing
intermediatehigh relevance20m
63
Section 63: Assessment of unregistered persons
Assessment when not registered
intermediatemedium relevance20m
64
Section 64: Summary assessment
Quick assessment in certain cases
intermediatemedium relevance20m