Section 2(11) of Rajasthan GST Act 2017: Meaning of “assessment”

Definition of the term “assessment” under Section 2(11) of the Rajasthan GST Act, 2017

As per Section 2(11) of the Rajasthan GST Act, unless the context requires otherwise, the term “assessment” means determination of tax liability under this Act and includes self-assessment, reassessment, provisional assessment, summary assessment and best judgment assessment.

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