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IGST_Act_2017

Section / Rule Number Content


55 Provisional assessment under section 45
56 Notice to the dealers for hearing for the purpose of assessment of tax
57 Hearing of the dealer for assessment under section 46 or sub-section (1) of section 48 and passing of assessment orders
58 Ex parte assessment order under section 46 or sub-section (1) of section 48
59 Demand notice under section 46 or sub-section (1) of section 48 for the amount of tax and penalty payable by the dealers
60 Assessment as per return under section 47
61 Manner and procedure for reopening of deemed assessment under sub-section (3) or sub-section (4) of section 47

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