Assessment in certain special cases under GST

Rule-100 of CGST Rules 2017

Assess­ment in cer­tain cas­es.

(1) The order of assess­ment made under sub-sec­tion (1) of sec­tion 62 shall be issued in FORM GST ASMT-13.

• The prop­er offi­cer shall issue a notice to a tax­able per­son in accor­dance with the pro­vi­sions of sec­tion 63 in FORM GST ASMT-14 con­tain­ing the grounds on which the assess­ment is pro­posed to be made on best judg­ment basis and after allow­ing a time of fif­teen days to such per­son to fur­nish his reply, if any, pass an order in FORM GST ASMT-15.
• The order of sum­ma­ry assess­ment under sub-sec­tion (1) of sec­tion 64 shall be issued in FORM GST ASMT-16.
• The per­son referred to in sub-sec­tion (2) of sec­tion 64 may file an appli­ca­tion for with­draw­al of the sum­ma­ry assess­ment order in FORM GST ASMT–17.

The order of with­draw­al or, as the case may be, rejec­tion of the appli­ca­tion under sub- sec­tion (2) of sec­tion 64 shall be issued in FORM GST ASMT-18.