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of <h1>Taxable Person Can Seek Provisional Tax Assessment Under Section 44A; Finalize Within 6 Months, Interest Applies.</h1> Section 44A of the Model GST Law allows a taxable person to request provisional tax assessment when they cannot determine the value or tax rate for goods or services. The proper officer may authorize provisional tax payment if the taxable person provides a bond with security for the tax difference. The officer must finalize the assessment within six months, extendable by the Joint/Additional Commissioner or the Commissioner. Interest is applicable on any additional tax payable after final assessment. If a refund is due, interest will be paid as per the provisions of section 39.
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