Section 98(4) in Kerala Goods and Services Tax Rules, 2017
(4)The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3):Provided that a bond furnished to the proper officer under the Central Goods and Services Tax Act 2017 (Central Act 12 of 2017) or Integrated Goods and Services Tax Act (Central Act 13 of 2007) shall be deemed to be a bond furnished under the provisions of the Ordinance and the rules made thereunder.Explanation. - For the purposes of this rule, the expression "amount" shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction.
