GST Funda : Concept of ‘Assessment’

May 05,2017

‘Assessment’ under a taxation system, helps facilitate calculation and payment of tax against a particular taxable event. The present indirect tax regime in India follows ‘self-assessment’ based methodology, whereby the assessee determines duty / tax payable on ‘manufacture’ or ‘sale’ or ‘service’ in accordance with the norms laid down in this regard....

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