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FORM GST ASMT-13

Assessment order under Section 62

1[FORM GST ASMT - 13

[See rule 100(1)]

Reference No.:                                                                                                Date:

To

_______________ (GSTIN/ID)

_______________ Name

_______________________(Address)

Tax Period:                  F.Y.:                                                      Return Type: 

Notice Reference No.:                                                                              Date:

Act/ Rules Provisions:

(Assessment order under Section 62)

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under:

Introduction:

Submissions, if any:

Discussions and Findings:

Conclusion:

Amount assessed and payable (Details at Annexure):

                                                                                                                                                                      (Amount in Rs.)

Sr.

No.

Tax rate Turnover Tax period Act

POS

(Place of supply)

Tax Interest Penalty Others Total
From To
1 2 3 4 5 6 7 8 9 10 11 12
                       
Total                      

Please note that interest has been calculated up to the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you, after the aforesaid period, to recover the outstanding dues.

Signature                                                                                                          Name

 

Designation                                                                                                      Jurisdiction

                                                                                                                         Address

Note –

1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.]1


Notes:

1. Substituted (w.e.f 01-04-2019) vide Notification No. 16/2019 – Central Tax dated 29-03-2019  for:

"Form GST ASMT - 13

[See rule 100(1)]

Reference No.:                                                                                                                                                                           Date:

To_____________

GSTIN -

Name -

Address –

Tax Period -                                          F.Y. –                                     Return Type -

Notice Reference No.-                                                                                                                        Date –

                                                                       Assessment order under section 62

Preamble - << standard >>

The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date.

Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under:

Introduction

Submissions, if any

Discussions and Findings

Conclusion

Amount assessed and payable (Details at Annexure):

                                                                                                                                       (Amount in Rs.)

Sr. No. Tax Period Act Tax Interest Penalty Others Total
1 2 3 4 5 6 7 8
               
               
Total              

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you after the aforesaid period to recover the outstanding dues.

Signature                                                                                                             Name

Designation"