https://www.taxtmi.com/manuals?id=381 Provisional payment allows an assessee who cannot correctly estimate liability to request authority approval to pay provisionally. Voluntary advance payment requires intimation to the superintendent within fifteen days and disclosure in subsequent returns, with no upper limit. Excess payments may be adjusted against future liability without monetary limits, provided the excess does not arise from issues of legal interpretation, taxability, classification, valuation or exemption applicability. en-us Fri, 30 Dec 2011 16:41:00 +0530 Tue, 02 Aug 2016 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=381 Provisional payment allows an assessee who cannot correctly estimate liability to request authority approval to pay provisionally. Voluntary advance payment requires intimation to the superintendent within fifteen days and disclosure in subsequent returns, with no upper limit. Excess payments may be adjusted against future liability without monetary limits, provided the excess does not arise from issues of legal interpretation, taxability, classification, valuation or exemption applicability. Manuals Service Tax Fri, 30 Dec 2011 16:41:00 +0530 https://www.taxtmi.com/manuals?id=381