Provisional Assessment: procedure for paying GST on provisional basis, bond and security requirements and finalization process. Provisional assessment enables a registered person to request provisional payment of GST by filing FORM GST ASMT-01; the officer may seek further information (FORM GST ASMT-02/03), and may allow provisional payment by order (FORM GST ASMT-04) specifying valuation/rate and requiring a bond and security (bond in FORM GST ASMT-05 with bank guarantee, security capped at twenty five per cent.). Finalisation proceeds by notice (FORM GST ASMT-06) and final order (FORM GST ASMT-07), after which security may be released on application (FORM GST ASMT-08) and the officer must issue the release order (FORM GST ASMT-09).