Section 2(11) of CGST Act 2017 :"Assessment" - means determination of tax liability under this Act and includes self assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment.
Analysis
Self Assessment means when the assessee calculate GST and pay.
Re-Assessment means when the GST is assessed by proper officer which is in excess or short of GST assessed by assessee.
Provisional Assessment means when the assessee pays GST on estimation basis due to any reason and pay short or get refund excess at the time of final assessment.
Summary Assessment means when the proper officer issue an assessment order on the basis of evidence showing a tax liability of a person coming to his notice to protect the interest of revenue.
Analysis
Self Assessment means when the assessee calculate GST and pay.
Re-Assessment means when the GST is assessed by proper officer which is in excess or short of GST assessed by assessee.
Provisional Assessment means when the assessee pays GST on estimation basis due to any reason and pay short or get refund excess at the time of final assessment.
Summary Assessment means when the proper officer issue an assessment order on the basis of evidence showing a tax liability of a person coming to his notice to protect the interest of revenue.
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