Section 2(11) of CGST Act: Meaning of “Assessment”

Definition of the term “Assessment” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(11) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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