Provisional assessment under GST requires specified security and bond by the deadline or the assessment order becomes void.

Provisional assessment under Form GST ASMT 04 is allowed only on condition that the applicant furnishes the specified security and bond in the prescribed form and mode for the stated amount by the stated date; if the bond and security are not furnished by that date, the provisional assessment order is treated as null and void as if no such order had been issued.

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