- 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. This is governed by section 60 of CGST/SGST Act.
- Tax can be paid on a provisional basis only after 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 the taxable person only in such cases where he is unable to determine:
a) the value of goods or services to be supplied by him, or
b) determine the tax rate applicable to the goods or services to be supplied by him.
- In such cases the taxable person has to execute a bond in the prescribed form, and with such surety or security as the proper officer may deem fit.
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