FORM GST ASMT-09 - Order releasing security or rejecting the application
The officer considers the ASMT-08 request against final-assessment compliance.
Responsible actor: The proper officer decides release. Provision: Rule 98(7).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Prescribed form structure: official 1 January 2022 Part-B compilation. Rule cross-check: ICAI April 2026 bare law, PDF pages 308-310; current statutory periods explained separately.
Worked facts and completed entries
The selected fictional outcome releases the ₹45,000 bank guarantee after the final-order compliance assumed in ASMT-08. The rejection alternative is not selected; this is not a real guarantee-release instruction.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT09-2026-01 |
|---|---|
| Date | 19 October 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| ASMT-08 ARN/date | ILLUSTRATION-ASMT08-2026-01 /10 October 2026 |
Selected order - release
The application requests release of bank guaranteeILLUSTRATION-BG-0045 dated 10 May 2026 for ₹45,000 (forty-five thousand rupees). On the stated assumed evidence of compliance with the final assessment, the request is found in order and the guarantee is released in this fictional model. No cash refund is directed.
Unselected alternative and execution
| Rejection alternative | Not applicable to this selected release scenario |
|---|---|
| Issuing role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC/seal | Not executed; no actual release or bank instruction |
How this form moves the matter forward
- Verify the guarantee identifier, amount and compliance facts in the real order.
- Send the authenticated release through the prescribed bank/department route.
- Retain the release order and actual guarantee closure confirmation.
Evidence supporting these entries
- ASMT-08 ARN and final-order compliance evidence
- Bank guarantee document and prior renewals
- Authenticated release and bank closure confirmation in a real matter
Primary source and exact locator
Official notified form source: PDF pages 314-314; printed pages 308-308.
CGST Act and government-hosted Act and Rules compilation - Rule 98(7). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer decides release. The officer considers the ASMT-08 request against final-assessment compliance.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
ASMT-08 ARN and final-order compliance evidence; Bank guarantee document and prior renewals; Authenticated release and bank closure confirmation in a real matter.