Section 98(3) in Rajasthan Goods and Services Tax Rules, 2017
(3)The proper officer shall issue an order in FORM GST ASMT-04, allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five percent. of the amount covered under the bond.
