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of <h1>Electronic provisional GST assessment process: application, officer's document requests, provisional order, bond/security rules, finalization and security release</h1> A registered person may apply electronically for provisional GST assessment in the prescribed form, after which the proper officer can request additional documents and require a reply or personal appearance. The officer may grant provisional assessment by order specifying value/rate and the bond and security required (security not exceeding 25% of the bond amount); a bank guarantee may be furnished and bonds under State or IGST law are deemed valid. The officer will call for records to finalize assessment and issue a final order stating amounts payable or refundable. The applicant may seek release of security, which the officer must order within seven working days after ensuring payment of the final amount.
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