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GST Tip – 339

The taxable person applying for provisional payment of taxes under GST shall execute a bond or bank guarantee and furnish the same in FORM GST ASMT-05 to the concerned officer.

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GST Tip – 319

As per Rule 139, on the seizure of the goods by the concerned officer, the tax payer can get the same released provisionally on submission of a bank guarantee for the amount equal to applicable tax, interest, and penalty payable along with execution of the bond in FORM GST INS-04.

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