Section 60 of CGST Act,2017 -Provisional Assessment
Section 60 of CGST Act,2017 from bare act :
(1) Subject to the provisions of sub-section (2), where the taxable person is unableto determine the value of goods or services or both or determine the rate of tax applicablethereto, he may request the proper officer in writing giving reasons for payment of tax on aprovisional basis and the proper officer shall pass an order, within a period not later thanninety days from the date of receipt of such request, allowing payment of tax on provisionalbasis 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 personexecutes a bond in such form as may be prescribed, and with such surety or security as theproper officer may deem fit, binding the taxable person for payment of the difference betweenthe 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 ofthe communication of the order issued under sub-section (1), pass the final assessmentorder after taking into account such information as may be required for finalizing theassessment:
Provided that the period specified in this sub-section may, on sufficient cause beingshown and for reasons to be recorded in writing, be extended by the Joint Commissioner orAdditional Commissioner for a further period not exceeding six months and by theCommissioner for such further period not exceeding four years.
(4) The registered person shall be liable to pay interest on any tax payable on thesupply of goods or services or both under provisional assessment but not paid on the duedate specified under sub-section (7) of section 39 or the rules made thereunder, at the ratespecified under sub-section (1) of section 50, from the first day after the due date of paymentof tax in respect of the said supply of goods or services or both till the date of actualpayment, whether such amount is paid before or after the issuance of order for finalassessment.
(5) Where the registered person is entitled to a refund consequent to the order of finalassessment 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.

CHAPTER XII

ASSESSMENT

Chapter XII of the CGST Act,2017 covers six sections relating toASSESSMENT under GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 59 : Self Assessment
Section 60 :Provisional Assessment
Section 61 :Scrutiny ofreturns
Section 62 :Assessment ofnon-filers ofreturns
Section 63 : Assessment ofunregisteredpersons
Section 64 : Summaryassessment incertainspecial cases