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FORM GST ASMT-15

Assessment order under section 63

1[FORM GST ASMT - 15

[See rule 100(2)]

Reference No.:                                                                                                            Date:

To

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address)

Tax Period:                                                                        F.Y.:

SCN reference no. :                                                             Date:

Act/ Rules Provisions:

Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act.

OR

The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under subsection (2) of section 29 with effect from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on --------- date(s).

On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under:

Introduction :

Submissions, if any :

Conclusion (to drop proceedings or to create demand) :

Amount assessed and payable :

                                                                                                                                                                           (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 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 hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you 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 - 15

[See rule 100(2)]

Reference No.:                                                                                                                           Date:

To

Temporary ID

Name

Address

Tax Period -                                                                        F.Y. –

SCN reference no. -                                                                                                             Date –

Assessment order under section 63

Preamble - << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act.

OR

The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under sub-section (2) of section 29 with effect from------------

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on ---------date(s).

Based on information available with the department / record produced during proceedings, the amount assessed and payable by you is as under:

Introduction

Submissions, if any

Conclusion (to drop proceedings or to create demand)

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 hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.

Signature

Name"