59. Self-assessment.—Every registered person shall self-assess the taxes payable under this Act and
furnish a return for each tax period as specified under section 39.
60. Provisional assessment.—(1) Subject to the provisions of sub-section (2), where the taxable person
is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto,
he may request the proper officer in writing giving reasons for payment of tax on a provisional basis and the
proper officer shall pass an order, within a period not later than ninety days from the date of receipt of such
request, allowing payment of tax on provisional basis at such rate or on such value as may be specified by
him.
(2) The payment of tax on provisional basis may be allowed, if the taxable person executes a bond in such
form as may be prescribed, and with such surety or security as the proper officer may deem fit, binding the
1. Subs. by Act 8 of 2023, s. 147, for certain words (w.e.f. 1-10-2023).
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taxable person for payment of the difference between the amount of tax as may be finally assessed and the
amount of tax provisionally assessed.
(3) The proper officer shall, within a period not exceeding six months from the date of the
communication of the order issued under sub-section (1), pass the final assessment order after taking into
account such information as may be required for finalizing the assessment:
Provided that the period specified in this sub-section may, on sufficient cause being shown and for
reasons to be recorded in writing, be extended by the Joint Commissioner or Additional Commissioner
for a further period not exceeding six months and by the Commissioner for such further period not
exceeding four years.
(4) The registered person shall be liable to pay interest on any tax payable on the supply of goods or
services or both under provisional assessment but not paid on the due date specified under sub-section (7) of
section 39 or the rules made thereunder, at the rate specified under sub-section (1) of section 50, from the first
day after the due date of payment of tax in respect of the said supply of goods or services or both till the date of
actual payment, whether such amount is paid before or after the issuance of order for final assessment.
(5) Where the registered person is entitled to a refund consequent to the order of final assessment
under sub-section (3), subject to the provisions of sub-section (8) of section 54, interest shall be paid on
such refund as provided in section 56.
61. Scrutiny of returns.––(1) The proper officer may scrutinize the return and related particulars furnished
by the registered person to verify the correctness of the return and inform him of the discrepancies noticed, if
any, in such manner as may be prescribed and seek his explanation thereto.
(2) In case the explanation is found acceptable, the registered person shall be informed accordingly
and no further action shall be taken in this regard.
(3) In case no satisfactory explanation is furnished within a period of thirty days of being informed by
the proper officer or such further period as may be permitted by him or where the registered person, after
accepting the discrepancies, fails to take the corrective measure in his return for the month in which the
discrepancy is accepted, the proper officer may initiate appropriate action including those under section 65
or section 66 or section 67, or proceed to determine the tax and other dues under section 73 or section 74.
62. Assessment of non-filers of returns.––(1) Notwithstanding anything to the contrary contained in
section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45,
even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of
the said person to the best of his judgment taking into account all the relevant material which is available or
which he has gathered and issue an assessment order within a period of five years from the date specified
under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.
(2) Where the registered person furnishes a valid return within 1
[sixty days] of the service of the
assessment order under sub-section (1), the said assessment order shall be deemed to have been
withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of
late fee under section 47 shall continue.
2
[Provided that where the registered person fails to furnish a valid return within sixty days of the
service of the assessment order under sub-section (1), he may furnish the same within a further period of
sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty
days of the service of the said assessment order and in case he furnishes valid return within such extended
period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest
under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.]
63. Assessment of unregistered persons.––Notwithstanding anything to the contrary contained in
section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or
whose registration has been cancelled under sub-section (2) of section 29 but who was liable to pay tax,
the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment
for the relevant tax periods and issue an assessment order within a period of five years from the date
1. Subs. by Act 3 of 2023, s. 145, for “thirty days” (w.e.f. 1-10-2023).
2. Ins. by s. 145, ibid. (w.e.f. 1-10-2023).
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specified under section 44 for furnishing of the annual return for the financial year to which the tax not
paid relates:
Provided that no such assessment order shall be passed without giving the person an opportunity of
being heard.
64. Summary assessment in certain special cases.––(1) The proper officer may, on any evidence
showing a tax liability of a person coming to his notice, with the previous permission of Additional
Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the
interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in
doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the liability pertains is not ascertainable and such
liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable
person liable to be assessed and liable to pay tax and any other amount due under this section.
(2) On an application made by the taxable person within thirty days from the date of receipt of order
passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint
Commissioner considers that such order is erroneous, he may withdraw such order and follow the
procedure laid down in section 73 or section 74.