Assessment under GST || Self assessment, Best judgement assessment, Provisional assessment and other

#lecture_51
Assessment under GST
√ Meaning
√ Types of Assessment
1. By Taxpayer (Self-Assessment (section 59))
2. By Taxation Authority
I) Provisional Assessment (section 60)
• Meaning
• Circumstances
• Procedure of provisional assessment
a) Request by assessee
b) Order of provisional assessment
c) execution of bond and security by assessee
d) Final assessment order
e) Time limit for final assessment order
f) Effect of final assessment
II) Scrutiny of Returns (section 61)
III) Best judgement Assessment
a) Assessment of non-filers of return (section 62)
b) Assessment of unregistered person (section 63)
IV) Summary Assessment
a) circumstances
b) Permission
c) Liability of person
d) Withdrawn of assessment order

[@shivrajsingh3260]

Unforgettable lessons, u must be a great teacher

[@monikagargclasses]

Heartily thanks for such an appreciation😊

[@faiziyabi-nn7ld]

Very nice mam🎉🎉😊

[@garvitsinghchoudhary8801]

Thank you so much ma'am this lecture is very useful for us

[@monikagargclasses]

It's my Pleasure 😊

[@susmita1997]

Thank you ❤️

[@unknownbeast4599]

Appreciate

[@monikagargclasses]

Thankuu😊

[@ankitrajput7576]

Very insightful session mam ! Thank you !

[@monikagargclasses]

It's my pleasure dear 😊

[@vanshikasoni4444]

Wonderful explanation di❤️🥰Thankyou so much...Please make more video of GST and also give us a link of book.

[@shubhamking7742]

To the point mam
Tnx ...💯

[@monikagargclasses]

It's my pleasure 😊

[@RohitSharma-db7vb]

4 yers ha ma 4 month nhi ha pr koi. Bat nhi mam ap na accha explain kya ha kuch galti to hote he ha 🎉

[@righttolearnrighttolearn2668]

Mam can you arrange test accounting for debenture (chapter) ,class12 as soon as possible.

[@monikagargclasses]

I will try

[@vanitadaga]

Thankful!

[@monikagargclasses]

☺☺

[@onmyworld4360]

Thanku so much

[@monikagargclasses]

Welcome g😊

[@mrroyvlogs4764]

Mam summary essessment section 63 me ya 64 me prescribe ld h...? Plz reply

[@atulroy6230]

Mem agar b.com ke paper me section na likho to no. Cut jaate h kya??

[@monikagargclasses]

No to nhi ktenge but likhoge to achi presentation lgegi

[@ushasaini7696]

Thank you mam

[@monikagargclasses]

😊😊

[@nishagarg2869]

Mam apka phn kharab h ky brightness ☀️🔅 ho re h

[@yogitakathuria3424]

Mam iske baad audit under gst topicrh gya wo bhi explain kro plz

[@thasnimmohammed3573]

Hello madam ,ur explaination is good,but as u said for final assessment can be extended by commissioner is 4 months,instead it is 4 yrs

[@She_is_sheetal]

Ma'am notes kaha se milega

[@YHP-bk7bu]

11:11 4years not 4 months

[@mohinishivhare7955]

Mam iske baad payment of tax dalna plz

[@monikagargclasses]

Ya sure

[@shruti763]

4 years hoga not 4 months