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When can a taxable person pay tax on a provisional basis?

Question 4 - Draft-Bills-Reports - Assessment and Audit - FAQ on GST dated 21.9.2016 based on Draft Model GST - Question 4 - Q 4. Ans. As a taxpayer has to pay tax on self-assessment basis, a request for paying tax on provisional basis has to come fr .....

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r the proper officer has permitted it through an order passed by him. For this purpose, the taxable person has to make a written request to the proper officer, giving reasons for payment of tax on a provisional basis. Such a request can be made by th .....

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