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.