Provisional attachment of property: guidelines limit scope, require proportionate security, defined procedures and release safeguards. Provisional attachment under section 83 permits temporary attachment of property, including bank accounts, during specified GST proceedings when the Commissioner, on reasoned grounds, considers it necessary to protect Government revenue. Attachment must be proportionate to estimated revenue, favor immovable property, avoid hampering normal business, allow substitution of acceptable immovable security, cease after one year or upon FORM GST DRC-23, permit objections with hearing, and follow special rules for perishable or hazardous property; properties exempt under the Code of Civil Procedure remain excluded.