When can a taxable person pay tax on a provisional basis?
Question 2
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. When can a taxable person pay tax on a provisional basis?
Ans. As a taxpayer has to pay tax on self-assessment basis, a request for paying tax on provisional basis has to come from the taxpayer which will then have to be permitted by the proper officer. In other words, no tax officer can suo-moto order payment of tax on provisional basis
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