The applicant may file an application in FORM GST ASMT-08 for the release of the security furnished after issue of the final assessment order. The proper officer shall release the security furnished, after ensuring that the applicant has paid the amount specified in the final assessment order and issue an order in FORM GST ASMT–09 within a period of 7 working days from the date of the receipt of such application.
(ICAI FAQ PUBLICATIONS 06-09-2017 PROVISIONAL ASSESSMENT: FAQ NO. 11)