GST form guide · updated October 2026

GST ASMT-09 explained: release of security after final assessment

ASMT-09 is the order by which the GST officer releases the security, usually a bank guarantee, furnished with the ASMT-05 bond. It is the last step in a provisional assessment and follows your application in ASMT-08.

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When it is issued

Rule 98 requires the officer to release the security within seven working days of receiving ASMT-08, after ensuring you have paid the amount specified in the final assessment order ASMT-07. ASMT-09 records that release.

What to check in the order

If anything in the order is wrong, write to the officer immediately asking for correction, because the bank will rely on the exact details in the order. An error in the guarantee number or amount can stop the bank from closing it.

  • The bank guarantee number, bank and amount match what you furnished
  • The order refers to the correct provisional and final assessment orders
  • The release is full, not partial, unless some amount is still pending
  • Your legal name and GSTIN are correct

Closing the guarantee with your bank

Give your bank a copy of ASMT-09 along with any discharge the authority returns, and ask the bank to close the guarantee and release any margin money or fixed deposit lien. Banks typically need the original guarantee or a discharge letter from the beneficiary, so ask the officer for the original if it was lodged physically.

If ASMT-09 does not arrive

If seven working days have passed after ASMT-08 and payment is clear, send a written follow-up quoting the ARN and attaching proof of payment. If the officer believes some amount is still outstanding, ask for the computation in writing so that it can be reconciled or paid. Keep the guarantee valid until the release is formally issued.

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Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

ASMT-09 — FAQs

Does ASMT-09 end the provisional assessment?+
Yes, in practice. The final assessment is done in ASMT-07 and ASMT-09 releases the security that backed the bond.
Can the security be released in part?+
Release is linked to payment of the amount in the final order. If something is still outstanding, ask the officer to specify it in writing.
What if I appealed against the final order?+
The appeal does not stop you from paying and seeking release; discuss the position with your adviser before applying.
Do I need to do anything after ASMT-09?+
Collect the original guarantee or discharge if it was lodged physically, close the guarantee with your bank, and file ASMT-09 with your provisional assessment records.
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