Q121: Summary assessment under Sec 64 is also called A. Self-assessmentB. Provisional assessmentC. Best Judgment assessmentD. Protective assessment AnswerAnswer D. Protective assessment Q122: Assessment under Sec 62 is called A. Self-assessmentB. Provisional assessmentC. Best Judgment assessmentD. Protective assessment AnswerAnswer C. Best Judgment assessment Q123: Final return in Form GSTR- 10 is relevant in the case…