<h1>Provisional assessment procedures require application, bond/security and final order with release of security after payment.</h1> Provisional assessment procedures require electronic application in prescribed forms, officer-issued notices for information, and orders allowing or rejecting provisional payment with specified provisional value or rate and a bond plus security not exceeding twenty five per cent; existing Central/State GST bonds are recognised. Officers issue notices to finalise assessment and orders for amounts payable or refundable, and security is releasable after payment upon application, with a seven working-day timeline for release.