Bank guarantee for provisional assessment secures GST liability and allows departmental invocation on non-compliance. Form GST ASMT-05 requires furnishing security for provisional assessment, detailing the order, security mode, reference, dates, amounts and bank, and mandates submission of hard copies of bank guarantees and bonds by the due date. The declarant must confirm the bank guarantee secures differential tax on provisionally assessed supplies, undertake timely renewal, and accept departmental right to invoke the guarantee if renewal or required documentation for finalization is not provided. The bonded obligation under Rules 98(3)-98(4) binds the obligor to pay tax ultimately due following final assessment and permits recovery from the guarantee or bond on breach.