GST Tip – 337

On receipt of request from the taxpayer for payment of taxes on provisional basis in FORM GST ASMT-01 under Section 60 of the CGST Act, the proper officer on the receipt of application if required can call for additional information FORM GST ASMT-02 and the taxpayer can file the reply in FORM GST ASMT-03 for the additional information asked by the concerned officer.


GST Tip – 336

As per Section 60 of the CGST Act, if a taxpayer is not able to determine the value of goods or services or both or determine the rate of tax applicable thereto, the taxpayer may request the proper officer to pay taxes on provisional basis by filing the return in FORM GST ASMT-01 ( as per rule 98 of the CGST Rules) giving reasons for payment of tax on a provisional basis.