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<h1>Form GST ASMT-05: Secure Provisional Tax with Bank Guarantee Under GST Rule 98(4) to Ensure Compliance.</h1> Form GST ASMT-05 is used for furnishing security under GST rule 98(4). It requires the provision of a bank guarantee to secure differential tax on goods and services supplied on a provisional basis. The obligor must renew the bank guarantee before expiry, or the department can claim payment from the bank. The bond ensures compliance with tax provisions, and any breach allows the government to claim losses from the bank guarantee. The form includes details such as GSTIN, order number, security details, and a declaration by the obligor, witnessed and accepted on behalf of the President or Governor.