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of <h1>Taxpayers can request provisional tax payments under Section 44A of the Model GST Law with officer approval and necessary security.</h1> A taxable person can pay tax on a provisional basis only upon making a written request to the proper officer, who must approve it. This is applicable when the taxpayer cannot determine the value of goods or services or the applicable tax rate. The taxpayer must execute a bond with surety or security as deemed necessary by the officer. The process is governed by section 44A of the Model GST Law, and it requires the taxpayer to initiate the request, as tax officers cannot independently order provisional tax payments.
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