{"id":4980,"date":"2018-07-16T19:17:55","date_gmt":"2018-07-16T13:47:55","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=4980"},"modified":"2022-10-14T23:23:52","modified_gmt":"2022-10-14T17:53:52","slug":"overview-of-assessment-under-gst-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/","title":{"rendered":"OVERVIEW OF ASSESSMENT UNDER GST"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f897f06ca51\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f897f06ca51\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#GUIDANCE_OF_ASSESSMENT_UNDER_GST\" title=\"GUIDANCE OF ASSESSMENT UNDER GST\">GUIDANCE OF ASSESSMENT UNDER GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Kind_of_Assessment_under_Goods_and_Service_Tax_Act\" title=\"Kind of Assessment under Goods and Service Tax Act\">Kind of Assessment under Goods and Service Tax Act<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Types_of_Assessment_under_GST\" title=\"Types of Assessment under GST\">Types of Assessment under GST<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Self-Assessment_sec59\" title=\"Self-Assessment (sec.59)\">Self-Assessment (sec.59)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Provisional_Assessment_sec60\" title=\"Provisional Assessment (sec.60)\">Provisional Assessment (sec.60)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Scrutiny_Assessment_sec61\" title=\"Scrutiny Assessment (sec.61)\">Scrutiny Assessment (sec.61)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Best_Judgment_Assessment_%E2%80%93_non-filing_of_returns_sec62\" title=\"Best Judgment Assessment \u2013 non-filing of returns (sec.62)\">Best Judgment Assessment \u2013 non-filing of returns (sec.62)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Summary_Assessment_sec64\" title=\"Summary Assessment (sec.64)\">Summary Assessment (sec.64)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/overview-of-assessment-under-gst-2\/#Only_Just_expiration_or_simple_negligence_of_e-_way_bill_will_not_amount_to_GST_tax_evasion\" title=\"Only Just expiration or simple negligence of e- way bill will not amount to GST tax evasion\">Only Just expiration or simple negligence of e- way bill will not amount to GST tax evasion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GUIDANCE_OF_ASSESSMENT_UNDER_GST\"><\/span><span style=\"color: #000080;\"><strong>GUIDANCE OF ASSESSMENT UNDER GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8598\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/assessment.jpeg\" alt=\"Assessment under GST\" width=\"796\" height=\"358\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/assessment.jpeg 500w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/assessment-300x135.jpeg 300w\" sizes=\"(max-width: 796px) 100vw, 796px\" \/><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/gst\/gst-consultancy.php\">GST<\/a> Assessment means the determination of tax liability under GST law. It includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment. Normally, persons having GST registration file <a href=\"https:\/\/carajput.com\/blog\/tag\/filing-of-gst-return-is-compulsory\/\">GST returns<\/a> and pay GST every month based on self-assessment of GST liability. However, the Government at all times has the rights to re-assess or perform an assessment by itself and determine if there is a short payment of GST.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kind_of_Assessment_under_Goods_and_Service_Tax_Act\"><\/span><span style=\"color: #000080;\">Kind of Assessment under Goods and Service Tax Act<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Estimating the GST liability of your<a href=\"https:\/\/carajput.com\/blog\/tag\/new-small-business-idea\/\"> small company<\/a> is a very important step in compliance with the GST. The method of assessing the tax liability of a taxpayer is known as the GST assessment. To make this easy, the Government of India has given five ways to measure the GST liability.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Types_of_Assessment_under_GST\"><\/span><span style=\"color: #000080;\"><strong>Types of Assessment under GST<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Best judgment assessment<\/li>\n<li>Summary assessment<\/li>\n<li>Self-assessment<\/li>\n<li>Scrutiny assessment<\/li>\n<li>Provisional assessment<\/li>\n<li>Assessment of non-filers of returns<\/li>\n<li>Assessment of unregistered persons<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Self-Assessment_sec59\"><\/span><span style=\"color: #000080;\">Self-Assessment (sec.59)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">The taxable person is required to pay tax on the basis of self-assessment done by him. Hence, all <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GST return<\/a> filings are based on self-assessment by the taxpayer. Every registered person shall self assess the taxes payable and furnish a return. This means GST continues to promote self-assessment just like the Excise, VAT, and Service Tax under the current tax regime.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Provisional_Assessment_sec60\"><\/span><span style=\"color: #000080;\"><strong>Provisional Assessment (sec.60)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Provisional assessment can be conducted for a taxable person when the taxpayer is unable to determine the value of goods or service or both or determine the rate of tax applicable thereto. In case the taxable person is unable to determine the tax liability due to the value or rate of tax, he may file an application in Form GST ASMT-01 along with documents in support of paying the tax on a provisional basis.<\/p>\n<p><span style=\"color: #000080;\"><strong><span style=\"text-decoration: underline;\">Procedure for Provisional Assessment:-<\/span><\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23486\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/Provisional-assessment-under-gst..jpg\" alt=\"Provisional-assessment-under-gst.\" width=\"1080\" height=\"802\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/Provisional-assessment-under-gst..jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/Provisional-assessment-under-gst.-300x223.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/Provisional-assessment-under-gst.-1024x760.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/Provisional-assessment-under-gst.-768x570.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/Provisional-assessment-under-gst.-800x594.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline;\">Step 1<\/span>: The taxable person has to give, the concerned GST officer, a request for provisional assessment in writing.<\/li>\n<li><span style=\"text-decoration: underline;\">Step 2<\/span>: The GST officer on reviewing the application, will pass an order, within a period not later than ninety days from the date of receipt of the request, allowing payment of tax on a provisional basis or at a GST rate or on such value as specified by him.<\/li>\n<li><span style=\"text-decoration: underline;\">Step 3<\/span>: The taxable person, who is making payment on a provisional basis, has to issue a bond with security promising to pay the difference between a provisionally assessed tax and final assessed tax.<\/li>\n<li><span style=\"text-decoration: underline;\">Step 4<\/span>: The GST officer will pass the final assessment, with a period not exceeding six months from the date of communication of the order of provisional payment.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong><span style=\"text-decoration: underline;\">Interest Payable for Provisional Assessment<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">A taxable person is held liable to pay more tax than the tax paid at the time of provisional assessment, in such case, the taxable person will be liable to pay interest on such tax payment. Interest would be calculated from the actual due date of tax till the date of actual payment of tax.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong><span style=\"text-decoration: underline;\">Extension of Period:-<\/span><\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">By Joint Commissioner or Additional Commissioner- further 6 months.<\/li>\n<li style=\"text-align: justify;\">By Commissioner- further 4 years.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>Reasons for the extension are as follows:-<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>In case of any difference, the person shall be liable to pay interest.<\/li>\n<li>The applicant may file an application in Form No. GST ASMT-08 for release of security.<\/li>\n<li>In case of a refund, the person is entitled to get the refund with interest.<\/li>\n<li>Proper Officer shall release the security and issue order in Form GST ASMT-09 within seven working days from the receipt of application.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Scrutiny_Assessment_sec61\"><\/span><span style=\"color: #000080;\">Scrutiny Assessment (sec.61)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"text-align: justify;\">The proper officer can scrutinize the return to verify its correctness. It is a non-compulsory assessment pre-adjudication process. In simple words, it is not mandatory for the officer to scrutinize return. Scrutiny of returns is not a legal or judicial proceeding i.e., no order can be passed.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>After receiving notice there are again two possibilities:-<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li>Assessee accepts the discrepancy &#8211; pay the tax with interest and penalty.<\/li>\n<li>The assessee does not accept the discrepancy:-<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>There are two possible actions by the assessee:-<\/strong><\/span><\/p>\n<ul>\n<li>Explanation filed: In case the explanation is accepted, no further action.<\/li>\n<li>In case explanation not accepted, the following action may be taken again the assessee:-<\/li>\n<li style=\"text-align: justify;\">Audit by tax authorities<\/li>\n<li style=\"text-align: justify;\">Audit by chartered accountants\/ cost accountants or person nominated by the commissioner.<\/li>\n<li style=\"text-align: justify;\">Inspection<\/li>\n<li style=\"text-align: justify;\">search<\/li>\n<li style=\"text-align: justify;\">Seizure<\/li>\n<li style=\"text-align: justify;\">Arrest<\/li>\n<li style=\"text-align: justify;\">Initiate Demand<\/li>\n<li style=\"text-align: justify;\">Initiate Recovery<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Best_Judgment_Assessment_%E2%80%93_non-filing_of_returns_sec62\"><\/span><span style=\"color: #000080;\">Best Judgment Assessment \u2013 non-filing of returns (sec.62)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">The proper officer may pass the best judgment order in Form No. GST ASMT-13 on the basis of information he has or collected within 5 years from the due date of filing of annual return. Or in case a person did not file the following returns then the proper officer may pass the best judgments:-<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u00a0Return of Outward supplies<\/li>\n<li>Return of Inward supplies<\/li>\n<li>Monthly Return<\/li>\n<li><a href=\"https:\/\/carajput.com\/services\/tds-return-filing.php\">TDS Return<\/a><\/li>\n<li>TCS returns<\/li>\n<li>Return by Nonresident person<\/li>\n<li>Return by Input service provider<\/li>\n<li>Final Return under section 45<\/li>\n<li>Return to comply with the notice under section 46.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">On receipt of the said assessment order, if the registered person furnishes a valid return within a period of 30 days from the date of issuance of the assessment order, then in such case, the assessment order would be deemed to have withdrawn. However, the registered person will be liable to pay interest under Section 50 (1) or liable to pay a late fee under Section 47.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000080;\">Best Judgment Assessment \u2013 the unregistered person (sec.63)<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">Officer may pass the best judgment assessment within five years if a person who is liable to obtain the registration fails to obtain the registration or the person whose registration has been canceled by the officer but who is liable to pay tax. An opportunity of being heard shall be given for 15 days before passing the order.<\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Summary_Assessment_sec64\"><\/span><span style=\"color: #000080;\">Summary Assessment (sec.64)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\">Summary Assessment is done when the assessing officer comes across sufficient grounds to believe any delay in showing a tax liability can harm the interest of the revenue. To protect the interest of the revenue, he can pass the summary assessment with the prior permission of the additional\/joint commissioner.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>Following are the consequences and penalties of non-compliance under GST:-<\/strong><strong>\u00a0<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23485\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/consequences-and-penalties-of-non-compliance-under-GST..jpg\" alt=\"consequences and penalties of non-compliance under GST.\" width=\"1109\" height=\"483\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/consequences-and-penalties-of-non-compliance-under-GST..jpg 1109w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/consequences-and-penalties-of-non-compliance-under-GST.-300x131.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/consequences-and-penalties-of-non-compliance-under-GST.-1024x446.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/consequences-and-penalties-of-non-compliance-under-GST.-768x334.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/07\/consequences-and-penalties-of-non-compliance-under-GST.-800x348.jpg 800w\" sizes=\"(max-width: 1109px) 100vw, 1109px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>For tax evasion\/ short deduction: 100% penalty subject to a minimum of Rs. 10,000\/-<\/p>\n<p>Any person would be liable to pay a penalty extending up to Rs. 25,000 in the following cases:-<\/p>\n<ol>\n<li>Who Acquires\/ receives any goods\/ services with the knowledge that it is a violation of GST law<\/li>\n<li>Helps a person to commit fraud under GST<\/li>\n<li>Fails to issue the invoice in accordance with GST rules<\/li>\n<li>Absents himself from summons by the tax authority<\/li>\n<li>For tax amount involved 100 to 200 lakhs, a jail term of 1 year along with the fine.<\/li>\n<li>Fails to account\/ vouch any invoice in the books of account<\/li>\n<li>For tax amount involved 200 to 500 lakhs, a jail term of 3 years along with the fine.<\/li>\n<li>For non-payment and short payment of tax, a penalty of 10% of the tax amount due subject to a minimum of Rs. 10,000\/-.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Only_Just_expiration_or_simple_negligence_of_e-_way_bill_will_not_amount_to_GST_tax_evasion\"><\/span><span style=\"color: #000080;\"><strong>Only Just expiration or <\/strong>simple<strong> negligence of e- way bill will not amount to GST tax evasion<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The High Court of Madhya Pradesh ordered the GST Assessing Officer to GST Refund back penalty imposed from GST Assessee due to simple expiration of E-way bill by a few hours As it did not constitute tax evasion, fraud, or gross negligence.\u00a0 (Madhya Pradesh High Court in the matter of Daya Shanker Singh v. State of Madhya Pradesh)<\/li>\n<\/ul>\n<p>Similar requirements on control exist in the existing excise, VAT, and service new regulations.\u00a0Thus, a few of the GST assessment rules are similar to the existing indirect tax scheme. Please click here to learn about the correct assessment, the analysis of returns, the summary assessment.<\/p>\n<p><strong><em><u>Read more about: <\/u><\/em><\/strong><\/p>\n<ul>\n<li><strong><em><a href=\"https:\/\/carajput.com\/blog\/what-is-core-business-activity-in-gst\/\">What is core Business Activity GST<\/a><\/em><\/strong><\/li>\n<li><strong><em><u>\u00a0<\/u><\/em><em><a href=\"https:\/\/carajput.com\/blog\/all-about-gst-offenses-penalties-appeals\/\">All about GST Offenses, Penalties, and Appeals<\/a><\/em><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>GUIDANCE OF ASSESSMENT UNDER GST GST Assessment means the determination of tax liability under GST law. It includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment. Normally, persons having GST registration file GST returns and pay GST every month based on self-assessment of GST liability. However, the Government at all times has the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,4],"tags":[5388,5386,5387,5392,5391,5389,5385,5390],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/4980"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=4980"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/4980\/revisions"}],"predecessor-version":[{"id":15294,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/4980\/revisions\/15294"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=4980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=4980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=4980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}