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CHAPTER XI - ASSESSMENT AND AUDIT
Rule 98 - Provisional Assessment...
Rule 99 - Scrutiny of returns...
Rule 100 - Assessment in certain c...
Rule 101 - Audit... Rule 102 - Special Audit...Rule 100 - Assessment in certain cases
https://gstgyaan.com/rule-100-of-the-cgst-rules-assessment-in-certain-cases
[1][100. Assessment in certain cases.[2]
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(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07. |
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(2) 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 shall also serve a summary thereof electronically in FORM GST DRC-01, 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 and summary thereof shall be uploaded electronically in FORM GST DRC-07 |
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(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07. |
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(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT–17. |
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(5) 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. |
[1] Rule substituted by Rule 6 of The CGST(2nd A)R, 2019 Notification No. 16/2019-Central Tax dt. 29-03-2019 wef 01-04-2019. Earlier it read as under
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(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM ST ASMT-13. |
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(2) 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. |
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(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16. |
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(4) 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. |
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(5) 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. |
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